GroundRules
Utah Code § 59-5-120: Exemption.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-5 Severance Tax on Oil, Gas, and Mining
- Part 59-5-1 Oil and Gas Severance Tax
Beginning on January 1, 2006, and ending on June 30, 2026, no severance tax required by this chapter is imposed on oil and gas produced, saved, sold, or transported if the oil or gas produced, saved, sold, or transported is derived from:
(1) coal-to-liquids technology;
(2) oil shale; or
(3) oil sands.
Collected 2026-09-03T11:34:33Z. Source file · JSON