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Utah · Through 2026 General Session

Utah Code § 59-5-109: Adjudicative proceedings for correction of amount of tax.

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Where this section sits in the code
  1. Title 59 Revenue and Taxation
  2. Chapter 59-5 Severance Tax on Oil, Gas, and Mining
  3. Part 59-5-1 Oil and Gas Severance Tax

If any person feels aggrieved because of the amount of the severance tax determined by the commission, the person may file a request for agency action with the commission within 30 days after notice is mailed to the person, requesting an adjudicative proceeding and the correction of the assessed tax.

Collected 2026-09-03T11:34:33Z. Source file · JSON

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