{"data":{"id":"us-ut/utah-code-59-32-104","jurisdiction":"us-ut","citation":"Utah Code § 59-32-104","heading":"County report to Legislature.","body":"(1) Each recipient county shall submit a written report to the Natural Resources, Agriculture, and Environment Interim Committee on or before September 1, 2029.\n(2) The report described in Subsection (1) shall include:\n(a) an accounting of the county's use of revenue received by the county from the tax under this chapter, including information regarding each transportation project for which the revenue has provided funding;\n(b) for each transportation project described under Subsection (2)(a):\n(i) an explanation as to how the transportation project mitigates the direct impacts of oil or gas production on qualifying roads located within the county; and\n(ii) a description of any other funding sources in addition to the revenue from the tax under this chapter; and\n(c) any recommendations for legislative action to reauthorize the tax for the purpose described in Subsection 59-32-103(4).\n(3) The Natural Resources, Agriculture, and Environment Interim Committee shall:\n(a) study any recommendations provided by a recipient county under Subsection (2)(c); and\n(b) if the Natural Resources, Agriculture, and Environment Interim Committee decides to recommend legislative action to the Legislature, prepare legislation for consideration by the Legislature in the next general session.","path":["Title 59 Revenue and Taxation","Chapter 59-32 Local Impact Mitigation Tax Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter32/59-32-S104.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"715c28b32950b92152d277306bf1e63d4205ed42e491217e234aeff173d68d47","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-32-103","next":"us-ut/utah-code-59-33-101"},"notice":"GroundRules: Original legal text. Not legal advice."}