{"data":{"id":"us-ut/utah-code-59-5-215","jurisdiction":"us-ut","citation":"Utah Code § 59-5-215","heading":"Disposition of taxes collected -- Credit to General Fund -- Transfer to State Reinvestment Restricted Account.","body":"(1) Except as provided in Section 51-9-305, 51-9-306, or 51-9-1102, or Subsection 59-5-202(5), a tax imposed and collected under Section 59-5-202 shall be paid to the commission, promptly remitted to the state treasurer, and credited to the General Fund.\n(2) For a fiscal year beginning on or after July 1, 2026, the Division of Finance shall transfer from the General Fund to the State Reinvestment Restricted Account created in Section 51-9-1102 the amount credited to the General Fund under Subsection (1) that exceeds $11,526,000.","path":["Title 59 Revenue and Taxation","Chapter 59-5 Severance Tax on Oil, Gas, and Mining","Part 59-5-2 Mining Severance Tax"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter5/59-5-S215.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"f4b8badbf49472837bdfe6b59b835ee2247204cfb433cae3fa5fa8d75fe60706","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-5-211","next":"us-ut/utah-code-59-5-301"},"notice":"GroundRules: Original legal text. Not legal advice."}