GroundRules
Utah Code § 59-5-208: Tax as lien.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-5 Severance Tax on Oil, Gas, and Mining
- Part 59-5-2 Mining Severance Tax
The tax imposed by this chapter, together with penalties and interest, is and shall remain a lien upon the mine or mining claim from which the mineral is extracted, until the tax is paid. In the case of unpatented claims or leases on unpatented ground, the lien shall be upon the mining rights.
Collected 2026-09-03T11:34:33Z. Source file · JSON