Utah Tax Code

All the laws tax professionals in Utah use most often!
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The Utah Tax Code features the full text of Title 59 (Revenue and Taxation) of the Utah Code Annotated and related statutes, together with the Rules of the Utah Tax Commission from the Utah Administrative Code.

Features include:

•  Table of Sections Affected by Recent Legislation
•  Comprehensive table of contents for quick access to each area of the law
•  Annual replacement edition

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Table of Contents

Sections Affected by 2020 Legislation

Constitution of Utah
Preamble
Article I. Declaration of Rights
Article II. State Boundaries
Article III. Ordinance
Article IV. Elections and Right of Suffrage
Article V. Distribution of Powers
Article VI. Legislative Department
Article VII. Executive Department
Article VIII. Judicial Department
Article IX. Congressional and Legislative Apportionment
Article X. Education
Article XI. Local Governments
Article XII. Corporations
Article XIII. Revenue and Taxation
Article XIV. Public Debt
Article XV. Militia
Article XVI. Labor
Article XVII. Water Rights
Article XVIII. Forestry
Article XIX. Public Buildings 521 and State Institutions
Article XX. Public Lands
Article XXI. Salaries [Repealed]
Article XXII. Miscellaneous
Article XXIII. Amendment and Revision
Article XXIV. Schedule

Title 7. Financial Institutions.
Chapter 9. Credit Unions, 7-9-56, 7-9-57

Title 9. Heritage, Arts, Libraries, and Cultural Development.
Chapter 3. Community and Culture Entities [Renumbered/Repealed]

Title 10. Utah Municipal Code.
Chapter 1. General Provisions.
Part 3. Municipal Energy Sales and Use Tax Act, 10-1-301 to 10-1-310
Part 4. Municipal Telecommunications License Tax Act, 10-1-401 to 10-1-410
Chapter 5. Uniform Fiscal Procedures Act for Utah Towns, 10-5-112.4, 10-5-112.5
Chapter 6. Uniform Fiscal Procedures Act for Utah Cities, 10-6-133.4, 10-6-133.5

Title 11. Cities, Counties, and Local Taxing Units.
Chapter 13. Interlocal Cooperation Act, 11-13-1 to 11-13-37 [Renumbered]
Part 1. General Provisions, 11-13-101 to 11-13-103
Part 2. Public Agencies’ Joint Exercise of Powers, 11-13-201 to 11-13-227
Part 3. Project Entity Provisions, 11-13-301 to 11-13-314
Part 4. Governance, 11-13-401 to 11-13-404
Part 5. Fiscal Procedures for Interlocal Entities, 11-13-501 to 11-13-532
Part 6. Taxed Interlocal Entities, 11-13-601 to 11-13-608
Chapter 26. Limitations on Local Taxes and Fees on Utilities.
Part 1. General Provisions, 11-26-101
Part 2. Local Charges on a Public Service Provider, 11-26-201, 11-26-202
Part 3. Transportation Utility Fee, 11-26-301
Chapter 42. Assessment Area Act.
Part 1. General Provisions, 11-42-101 to 11-42-109
Part 2. Designating an Assessment Area, 11-42-201 to 11-42-208
Part 3. Contracts for Improvements, 11-42-301 to 11-42-302
Part 4. Assessments, 11-42-401 to 11-42-416
Part 5. Assessment Liens, 11-42-501 to 11-42-506
Part 6. Interim Warrants, Bond Anticipation Notes, Assessment Bonds, and Refunding Assessment Bonds, 11-42-601 to 11-42-609
Part 7. Guaranty and Reserve Funds, 11-42-701 to 11-42-706
Chapter 58. Utah Inland Port Authority Act.
Part 1. General Provisions, 11-58-102
Part 6. Property Tax Differential, 11-58-601
Chapter 60. Political Subdivision Lien Authority, 11-60-101 to 11-60-103

Title 13. Commerce and Trade.
Chapter 1. Department of Commerce, 13-1-16
Chapter 14. New Automobile Franchise Act, 13-14-1 to 13-14-10 [Repealed]
Part 1. General Administration, 13-14-101 to 13-14-108
Part 2. Franchises in General, 13-14-201 to 3-14-206
Part 3. Restrictions on Termination, Relocation, and Establishment of Franchises, 13-14-301 to 13-14-310
Chapter 20. New Motor Vehicle Warranties, 13-20-1 to 13-20-8

Title 17. Counties.
Chapter 36. Uniform Fiscal Procedures Act for Counties, 17-36-31.5

Title 17B. Limited Purpose Local Government Entities — Local Districts.
Chapter 1. Provisions Applicable to All Local Districts.
Part 1. General Provisions, 17B-1-101 to 17B-1-121
Part 10. Local District Property Tax Levy, 17B-1-1001 to 17B-1-1003
Chapter 2a. Provisions Applicable to Different Types of Local Districts.
Part 1. Cemetery Maintenance District Act, 17B-2a-101 to 17B-2a-107
Part 2. Drainage District Act, 17B-2a-201 to 17B-2a-211
Part 3. Fire Protection District Act, 17B-2a-301 to 17B-2a-306
Part 4. Improvement District Act, 17B-2a-401 to 17B-2a-406
Part 5. Irrigation District Act, 17B-2a-501 to 17B-2a-516
Part 6. Metropolitan Water District Act, 17B-2a-601 to 17B-2a-608
Part 7. Mosquito Abatement District Act, 17B-2a-701 to 17B-2a-706
Part 8. Public Transit District Act, 17B-2a-801 to 17B-2a-827
Part 9. Service Area Act, 17B-2a-901 to 17B-2a-908
Part 10. Water Conservancy District Act, 17B-2a-1001 to 17B-2a-1010
Part 11. Municipal Services District Act, 17B-2a-1101 to 17B-2a-1112
Part 12. Public Infrastructure District Act, 17B-2a-1201 to 17B-2a-1213

Title 17C. Limited Purpose Local Government Entities — Community Reinvestment Agency Act.
Chapter 1. Agency Operations.
Part 1. General Provisions, 17C-1-101 to 17C-1-104
Part 2. Agency Creation, Powers, and Board, 17C-1-201 to 17C-1-209
Part 3. Agency Property, 17C-1-301.1 to 17C-1-302
Part 4. Project Area Funds, 17C-1-401 to 17C-1-415
Part 5. Agency Bonds, 17C-1-501.1 to 17C-1-508
Part 6. Agency Annual Report, Budget, and Audit Requirements, 17C-1-601.1 to 17C-1-609
Part 7. Agency and Project Area Dissolution, 17C-1-701.1 to 17C-1-702
Part 8. Hearing and Notice Requirements, 17C-1-801 to 17C-1-809
Part 9. Eminent Domain, 17C-1-901 to 17C-1-905
Chapter 2. Urban Renewal.
Part 1. Urban Renewal Project Area Plan, 17C-2-101.1 to 17C-2-110
Part 2. Urban Renewal Project Area Budget, 17C-2-201 to 17C-2-207
Part 3. Blight Determination in Urban Renewal Project Areas, 17C-2-301 to 17C-2-304
Part 4. Urban Renewal Hearings [Renumbered]
Part 5. Urban Renewal Notice Requirements [Renumbered]
Part 6. Eminent Domain in an Urban Renewal Project Area [Renumbered]
Part 7. Urban Renewal Project Area Property [Repealed]
Chapter 3. Economic Development.
Part 1. Economic Development Project Area Plan, 17C-3-101.1 to 17C-3-109
Part 2. Economic Development Project Area Budget, 17C-3-201 to 17C-3-206
Part 3. Economic Development Hearings [Repealed]
Part 4. Economic Development Notice Requirements [Repealed]
Chapter 4. Community Development.
Part 1. Community Development Project Area Plan, 17C-4-101.1 to 17C-4-109
Part 2. Funds for Community Development Project from Other Entities, 17C-4-201 to 17C-4-204
Part 3. Community Development Hearings [Repealed]
Part 4. Community Development Notice Requirements [Repealed]
Chapter 5. Community Reinvestment.
Part 1. Community Reinvestment Project Area Plan, 17C-5-101 to 17C-5-113
Part 2. Community Reinvestment Project Area Funds, 17C-5-201 to 17C-5-206
Part 3. Community Reinvestment Project Area Budget, 17C-5-301 to 17C-5-307
Part 4. Blight Determination in a Community Reinvestment Project Area, 17C-5-401 to 17C-5-406

Title 17D. Limited Purpose Local Government Entities — Other Entities.
Chapter 1. Special Service District Act.
Part 1. General Provisions, 17D-1-101 to 17D-1-109
Part 2. Creating a Special Service District, 17D-1-201 to 17D-1-212
Part 3. Administrative Control Board, 17D-1-301 to 17D-1-306
Part 4. Annexing a New Area and Adding a New Service, 17D-1-401 to 17D-1-403
Part 5. Special Service District Bonds, 17D-1-501 to 17D-1-509
Part 6. Withdrawal, Dissolution, Discontinuing Services, and Reorganization, 17D-1-601 to 17D-1-604
Chapter 2. Local Building Authority Act.
Part 1. General Provisions, 17D-2-101 to 17D-2-110
Part 2. Local Building Authority Creation, Powers, and Governance, 17D-2-201 to 17D-2-203
Part 3. Local Building Authority Projects, 17D-2-301, 17D-2-302
Part 4. Local Building Authority Lease Agreements, 17D-2-401 to 17D-2-405
Part 5. Local Building Authority Bonds, 17D-2-501 to 17D-2-507
Part 6. Contesting a Resolution or Proceeding, 17D-2-601, 17D-2-602
Part 7. Dissolution of Local Building Authority, 17D-2-701, 17D-2-702
Chapter 3. Conservation District Act.
Part 1. General Provisions, 17D-3-101 to 17D-3-107
Part 2. Creation, Consolidation, Division, and Dissolution of Conservation Districts, 17D-3-201 to 17D-3-204
Part 3. Conservation District Board of Supervisors, 17D-3-301 to 17D-3-311

Title 19. Environmental Quality Code.
Chapter 1. General Provisions.
Part 1. Organization, 19-1-109
Chapter 2. Air Conservation Act.
Part 1. General Provisions, 19-2-102
Part 3. Conversion to Alternative Fuel Grant Program, 19-2-301 to 19-2-304
Chapter 3. Radiation Control Act.
Part 1. General Provisions, 19-3-106
Chapter 6. Hazardous Substances.
Part 4. Underground Storage Tank Act, 19-6-401 to 19-6-429
Part 7. Used Oil Management Act, 19-6-701 to 19-6-723
Part 8. Waste Tire Recycling Act, 19-6-801 to 19-6-824
Chapter 10. Environmental Institutional Control Act, 19-10-101 to 19-10-108
Chapter 12. Pollution Control Act.
Part 1. General Provisions, 19-12-101, 19-12-102
Part 2. Sales and Use Tax Provisions, 19-12-201 to 19-12-203
Part 3. Procedures for Certification and Revocation of Certification, 19-12-301 to 19-12-305
Chapter 13. Recycling Market Development Zone Act, 19-13-101 to 19-13-111

Title 20A. Election Code.
Chapter 7. Issues Submitted to the Voters.
Part 2. Statewide Initiatives, 20A-7-202, 20A-7-202.5, 20A-7-212
Part 6. Local Referenda — Procedures, 20A-7-613

Title 26. Utah Health Code.
Chapter 9. Rural Health Services.
Part 1. Department Responsibilities, 26-9-4

Title 31A. Insurance Code.
Chapter 2. Administration of the Insurance Laws.
Part 2. Duties and Powers of Commissioner, 31A-2-205
Chapter 3. Department Funding, Fees, and Taxes.
Part 1. Funding the Insurance Department, 31A-3-101 to 31A-3-105
Part 2. Taxation of Admitted Insurers, 31A-3-201 to 31A-3-204, 31A-3-205
Part 3. Taxation of Surplus Lines, Illegal Transactions, and Captive Insurance Companies, 31A-3-301 to 31A-3-305
Part 3. Retaliation, 31A-3-401 to 31A-3-403
Chapter 19a. Utah Rate Regulation Act.
Part 4. Workers’ Compensation Rates, 31A-19a-404, 31A-19a-406
Chapter 28. Guaranty Associations.
Part 1. Utah Life and Health Insurance Guaranty Association Act, 31A-28-109
Part 2. Property and Casualty Guaranty Association, 31A-28-208, 31A-28-212
Chapter 32a. Medical Care Savings Account Act, 31A-32a-101 to 31A-32a-107
Chapter 33. Workers’ Compensation Fund, 31A-33-114
Chapter 37. Captive Insurance Companies Act.
Part 1. General Provisions, 31A-37-101 to 31A-37-106
Part 2. Certificate of Authority, 31A-37-201 to 31A-37-204
Part 3. Requirements, 31A-37-301 to 31A-37-305
Part 4. Sponsored Captive Insurance Companies, 31A-37-401 to 31A-37-404
Part 5. Department Enforcement, 31A-37-501 to 31A-37-505
Part 6. Captive Reinsurance Companies [Repealed]
Part 7. Dormancy, 31A-37-701 to 31A-37-702

Title 32B. Alcoholic Beverage Control Act.
Chapter 2. Alcoholic Beverage Control Administration Act.
Part 4. Alcoholic Beverage and Substance Abuse Enforcement and Treatment Restricted Account Act, 32B-2-401 to 32B-2-405

Title 34A. Utah Labor Code.
Chapter 2. Workers’ Compensation Act.
Part 2. Securing Workers’ Compensation Benefits for Employees, 34A-2-202 to 34A-2-203
Part 7. Funds, 34A-2-701, 34A-2-705

Title 35A. Utah Workforce Services Code.
Chapter 5. Training and Workforce Improvement Act.
Part 3. Tax Credit for Employment of Persons Who Are Homeless Act, 35A-5-301 to 35A-5-306
Chapter 8. Housing and Community Development Division.
Part 6. Homeless Coordinating Committee, 35A-8-609
Chapter 12. Achieving a Better Life Experience Program Act.
Part 1. General Provisions, 35A-12-101, 35A-12-102
Part 2. State Achieving a Better Life Experience Program, 35A-12-201, 35A-12-202
Part 3. Administration of Accounts [Repealed]
Part 4. Miscellaneous Provisions [Repealed]

Title 36. Legislature.
Chapter 29. Legislature Task Forces, 36-29-103

Title 38. Liens.
Chapter 12. Notice of Lien Filing, 38-12-101 to 38-12-104

Title 40. Mines and Mining.
Chapter 6. Board and Division of Oil, Gas, and Mining, 40-6-14, 40-6-14.5

Title 41. Motor Vehicles.
Chapter 1a. Motor Vehicle Act.
Part 1. Administration, 41-1a-101 to 41-1a-121
Part 2. Registration, 41-1a-201 to 41-1a-232
Part 3. Proportional Registration, 41-1a-301 to 41-1a-303
Part 4. License Plates and Registration Indicia, 41-1a-401 to 41-1a-422
Part 5. Titling Requirement, 41-1a-501 to 41-1a-522
Part 6. Liens and Security Interests, 41-1a-601 to 41-1a-609
Part 7. Transfer of Ownership, 41-1a-701 to 41-1a-712
Part 8. Identification Numbers, 41-1a-801 to 41-1a-804
Part 9. Odometers, 41-1a-901 to 41-1a-906
Part 10. Salvage Vehicles — Junk and Dismantled Vehicles, 41-1a-1001 to 41-1a-1012
Part 11. Impounded Vehicles, Vessels, or Outboard Motors, 41-1a-1101 to 41-1a-1106
Part 12. Fee and Tax Requirements, 41-1a-1201 to 41-1a-1224
Part 13. Offenses and Penalties, 41-1a-1301 to 41-1a-1320
Part 14. Law Enforcement, 41-1a-1401 to 41-1a-1402
Part 15. Motor Vehicle Event Data Recorder Act, 41-1a-1501 to 41-1a-1504
Chapter 3. Motor Vehicle Business Regulation, 41-3-1 to 41-3-39 [Renumbered]
Part 1. Administration, 41-3-101 to 41-3-110
Part 2. Licensing, 41-3-201 to 41-3-211
Part 3. Temporary Permits, 41-3-301 to 41-3-306
Part 4. Disclosure Requirements, 41-3-401 to 41-3-414
Part 5. Special Dealer License Plates, 41-3-501 to 41-3-508
Part 6. Fees, 41-3-601 to 41-3-604
Part 7. Penalties, 41-3-701 to 41-3-704
Part 8. Consignment Sales Act, 41-3-801 to 41-3-803
Chapter 4. Financing Dealers and Purchasers, 41-4-1 to 41-4-14
Chapter 6a. Traffic Code.
Part 15. Special Vehicles, 41-6a-1510
Chapter 10. State Vehicle De
Partment, 41-10-1
Chapter 12a. Motor Vehicle Financial Responsibility.
Part 3. Owner’s or Operator’s Security Requirement, 41-12a-301 to 41-12a-306
Part 4. Proof of Owner’s or Operator’s Security, 41-12a-412
Part 8. Uninsured Motorist Identification Database Program, 41-12a-801 to 41-12a-806
Chapter 21. Vintage Vehicles, 41-21-1 to 41-21-6
Chapter 22. Off-Highway Vehicles, 41-22-1 to 41-22-37
Chapter 26. Autonomous Vehicles, 41-26-101 to 41-26-103, 41-26-107

Title 45. Publication and Broadcasting.
Chapter 1. Official Notices.
Part 1. General Publication Requirements, 45-1-101

Title 51. Public Funds and Accounts.
Chapter 9. Funds and Accounts Act.
Part 1. General Provisions, 51-9-101
Part 2. Tobacco Settlement Funds and Endowment, 51-9-201 to 51-9-203
Part 3. Infrastructure and Economic Diversification Investment Account and Deposit of Certain Severance Taxes into Permanent State Trust Fund Act, 51-9-301 to 51-9-305
Part 4. Criminal Conviction Surcharge Allocation, 51-9-401 to 51-9-412
Part 5. Transition for Navajo Trust Fund Act [Repealed]
Part 6. Forest Reserve Fund, 51-9-601 to 51-9-603

Title 52. Public Officers.
Chapter 4. Open and Public Meetings Act.
Part 1. General Provisions, 52-4-101 to 52-4-104
Part 2. Meetings, 52-4-201 to 52-4-210
Part 3. Enforcement, 52-4-301 to 52-4-305

Title 53. Public Safety Code.
Chapter 2a. Emergency Management Act.
Part 12. Facilitating Business Rapid Response to State Declared Disasters Act, 53-2a-1201 to 53-2a-1205
Chapter 3. Uniform Driver License Act.
Part 9. Motorcycle Rider Education Act, 53-3-905
Chapter 7. Utah Fire Prevention and Safety.
Part 4. Reduced Cigarette Ignition Propensity and Firefighter Protection, 53-7-401 to 53-7-411
Chapter 8. Utah Highway Patrol.
Part 2. Motor Vehicle Safety Inspection, 53-8-204 to 53-8-206, 53-8-212
Chapter 10. Criminal Investigations and Technical Services Division.
Part 6. Coordination of Statewide 911 Emergency Communications, 53-10-601 to 53-10-606

Title 53A. State System of Public Education.
Chapter 1a. Strategic Planning for Educational Excellence.
Part 5. Charter Schools [Renumbered]
Chapter 2. School Districts.
Part 1. General Provisions, [Renumbered]
Chapter 13. Curriculum in the Public Schools.
Part 1. General Courses of Instruction [Renumbered]
Chapter 16. State Financing of Public Education [Renumbered]
Chapter 17a. Minimum School Program Act.
Part 1. Minimum School Program [Renumbered]

Title 53F. Public Education System — Funding.
Chapter 2. State Funding — Minimum School Program.
Part 1. General Provisions, 53F-2-102
Part 2. General Administration of the Minimum School Program, 53F-2-201, 53F-2-202
Part 3. Basic Program (Weighted Pupil Units), 53F-2-301 to 53F-2-307, 53F-2-311
Part 6. State Guarantee Funding, 53F-2-601, 53F-2-602
Part 7. Charter School Funding, 53F-2-703, 53F-2-704
Chapter 8. Local Funding.
Part 2. General Tax Provisions, 53F-8-201 to 53F-8-203
Part 3. Local Levies, 53F-8-301 to 53F-8-303
Chapter 9. Funds and Accounts.
Part 2. Uniform School Fund, 53F-9-201.1

Title 53G. Public Education System — Local Administration.
Chapter 3. School District Creation and Change.
Part 2. Miscellaneous Provisions, 53G-3-203, 53G-3-204
Part 3. Creating a New School District, 53G-3-301 to 53G-3-308
Part 4. Consolidating School Districts, 53G-3-401 to 53G-3-404
Part 5. Restructuring a School District, 53G-3-501 to 53G-3-503
Chapter 7. Public School General Requirements.
Part 3. Budgets, 53G-7-302, 53G-7-303

Title 54. Public Utilities.
Chapter 2. General Provisions.
Part 1. Definitions, 54-2-1

Title 59. Revenue and Taxation.
Chapter 1. General Taxation Policies.
Part 1. General Provisions, 59-1-101
Part 2. State Tax Commission, 59-1-201 to 59-1-213.2
Part 3. Miscellaneous Provisions, 59-1-301 to 59-1-306
Part 4. Penalties, Interest, and Confidentiality of Information, 59-1-401 to 59-1-405
Part 5. Petitions for Redetermination of Deficiencies, 59-1-501 to 59-1-505
Part 6. Judicial Review, 59-1-601 to 59-1-612
Part 7. Termination and Jeopardy Assessments Procedure, 59-1-701 to 59-1-707
Part 8. Multistate Tax Compact, 59-1-801 to 59-1-809
Part 9. Utah Tax Review Commission, 59-1-901 to 59-1-908
Part 10. Taxpayer Bill of Rights, 59-1-1001 to 59-1-1006
Part 11. Private Collection, 59-1-1101 to 59-1-1103
Part 12. Legislative Intent [Repealed]
Part 13. Reportable Transactions Act, 59-1-1301 to 59-1-1309
Part 14. Assessment, Collections, and Refunds Act, 59-1-1401 to 59-1-1419
Part 15. Specie Legal Tender Act, 59-1-1501 to 59-1-1506
Part 16. Transparency of Ballot Propositions Act, 59-1-1601 to 59-1-1605
Part 17. Depository Institution Data Match System and Levy Act, 59-1-1701 to 59-1-1717
Chapter 2. Property Tax Act.
Part 1. General Provisions, 59-2-101 to 59-2-110
Part 2. Assessment of Property, 59-2-201 to 59-2-223
Part 3. County Assessment, 59-2-301 to 59-2-329
Part 4. Assessment of Transitory Personal Property and Interstate Carriers, 59-2-401 to 59-2-407
Part 5. Farmland Assessment Act, 59-2-501 to 59-2-516
Part 6. Mobile Homes [Repealed]
Part 7. Appraisers and Appraisals Section, 59-2-701 to 59-2-705
Part 8. Apportionment, 59-2-801 to 59-2-804
Part 9. Levies, 59-2-901 to 59-2-926
Part 10. Equalization, 59-2-1001 to 59-2-1017
Part 11. Exemptions, Deferrals, and Abatements, 59-2-1101 to 59-2-1115
Part 12. Property Tax Relief, 59-2-1201 to 59-2-1220
Part 13. Collection of Taxes, 59-2-1301 to 59-2-1372
Part 14. Miscellaneous Provisions [Repealed]
Part 15. Transportable Factory-Built Housing Units, 59-2-1501 to 59-2-1503
Part 16. Multicounty Assessing and Collecting Levy, 59-2-1601 to 59-2-1606
Part 17. Urban Farming Assessment Act, 59-2-1701 to 59-2-1714
Part 18. Tax Deferral and Tax Abatement, 59-2-1801 to 59-2-1805
Part 19. Armed Forces Exemptions, 59-2-1901 to 59-2-1905
Chapter 3. Tax Equivalent Property Act, 59-3-101 to 59-3-104
Chapter 4. Privilege Tax, 59-4-101, 59-4-102
Chapter 5. Severance Tax on Oil, Gas, and Mining.
Part 1. Oil and Gas Severance Tax, 59-5-101 to 59-5-120
Part 2. Mining Severance Tax, 59-5-201 to 59-5-215
Chapter 6. Mineral Production Tax Withholding, 59-6-101 to 59-6-104
Chapter 7. Corporate Franchise and Income Taxes.
Part 1. Corporate Tax Generally, 59-7-101 to 59-7-159
Part 2. Corporate Income Tax, 59-7-201 to 59-7-208
Part 3. Allocation and Apportionment of Income — Utah UDITPA Provisions, 59-7-301 to 59-7-321
Part 4. Combined Reporting, 59-7-401 to 59-7-405
Part 5. Procedures and Administration, 59-7-501 to 59-7-537
Part 6. Credits, 59-7-601 to 59-7-625
Part 7. S Corporations, 59-7-701 to 59-7-707
Part 8. Unrelated Business Income, 59-7-801 to 59-7-805
Part 9. Tax Credit Administration Act, 59-7-901 to 59-7-903
Chapter 8. Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax, 59-8-101 to 59-8-106
Chapter 8a. Gross Receipts Tax on Electrical Corporations [Repealed]
Chapter 9. Taxation of Admitted Insurers, 59-9-101 to 59-9-108
Chapter 10. Individual Income Tax Act.
Part 1. Determination and Reporting of Tax Liability and Information, 59-10-101 to 59-10-137
Part 2. Trusts and Estates, 59-10-201 to 59-10-210
Part 3. Partnerships [Renumbered]
Part 4. Withholding of Tax Section, 59-10-401 to 59-10-408
Part 5. Procedure and Administration, 59-10-501 to 59-10-551
Part 6. Energy Saving Systems Tax Credit [Repealed]
Part 7. Special Tax Refund [Repealed]
Part 8. Limited Liability Companies [Repealed]
Part 9. Utah Supplemental Educational Savings Plan Trust [Repealed]
Part 10. Nonrefundable Tax Credit Act, 59-10-1001 to 59-10-1041
Part 11. Refundable Tax Credit Act, 59-10-1101 to 59-10-1112
Part 12. Single Rate Individual Income Tax Act [Repealed]
Part 13. Individual Income Tax Contribution Act, 59-10-1301 to 59-10-1320
Part 14. Pass-Through Entities and Pass-Through Entity Taxpayers Act, 59-10-1401 to 59-10-1405
Chapter 11. Inheritance Tax Act, 59-11-101 to 59-11-115
Chapter 12. Sales and Use Tax Act.
Part 1. Tax Collection, 59-12-101 to 59-12-129
Part 2. Local Sales and Use Tax Act, 59-12-201 to 59-12-218
Part 3. Transient Room Tax, 59-12-301 to 59-12-306
Part 3A. Municipality Transient Room Tax, 59-12-351 to 59-12-359
Part 4. Impacted Communities Taxes Act, 59-12-400 to 59-12-408
Part 5. Public Transit Tax [Repealed]
Part 6. Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax Act, 59-12-601 to 59-12-607
Part 7. County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, 59-12-701 to 59-12-709
Part 8. Funding for Health Care, 59-12-801 to 59-12-810
Part 9. Sales Tax Refund for Qualified Emergency Food Agencies [Repealed]
Part 10. Highways or Public Transit System Tax [Repealed]
Part 11. County Option Sales and Use Tax, 59-12-1101 to 59-12-1106
Part 12. Motor Vehicle Rental Tax, 59-12-1201 to 59-12-1204
Part 13. Town Option Sales and Use Tax Act, 59-12-1301 to 59-12-1306
Part 14. City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, 59-12-1401 to 59-12-1407
Part 15. County Option Sales and Use Tax for Highways, Fixed Guideways, or Systems for Public Transit [Repealed]
Part 16. Transient Room Tax for Convention Facilities [Repealed]
Part 17. County Option Sales and Use Tax for Transportation Act [Repealed]
Part 18. Additional State Sales and Use Tax Act, 59-12-1801 to 59-12-1806
Part 19. Airport, Highway, and Public Transit Sales and Use Tax Act [Repealed/Renumbered]
Part 20. Supplemental State Sales and Use Tax Act, 59-12-2001 to 59-12-2007
Part 21. City or Town Option Sales and Use Tax Act, 59-12-2101 to 59-12-2106
Part 22. Local Option Sales and Use Taxes for Transportation Act, 59-12-2201 to 59-12-2220
Chapter 13. Motor and Special Fuel Tax Act.
Part 1. General Provisions, 59-13-101 to 59-13-103
Part 2. Motor Fuel, 59-13-201 to 59-13-212
Part 3. Special Fuel, 59-13-301 to 59-13-322
Part 4. Aviation Fuel, 59-13-401 to 59-13-404
Part 5. Interstate Agreements, 59-13-501 to 59-13-502
Chapter 14. Cigarette and Tobacco Tax and Licensing.
Part 1. General Provisions, 59-14-101 to 59-14-104
Part 2. Cigarettes, 59-14-201 to 59-14-215
Part 3. Tobacco Products, 59-14-301 to 59-14-305
Part 4. Cigarettes and Tobacco Products, 59-14-401 to 59-14-410
Part 5. Smokeless Tobacco Products, 59-14-501 to 59-14-509
Part 6. Tobacco Manufacturer Stamping Enforcement Provisions, 59-14-601 to 59-14-611
Part 7. Cigarette Rolling Machine Operators Act, 59-14-701 to 59-14-707
Part 8. Electronic Cigarette and Nicotine Product Licensing and Taxation Act, 59-14-801 to 59-14-808
Chapter 14c. Educational Funding Tax [Repealed]
Chapter 15. Beer Tax, 59-15-101 to 59-15-109
Chapter 16. Wine and Liquor Tax [Repealed]
Chapter 17. State and Local Revenue and Appropriations Limitation [Repealed]
Chapter 17a. State Appropriations and Tax Limitation Act [Renumbered]
Chapter 18. Charitable Trusts, 59-18-101 to 59-18-113
Chapter 19. Illegal Drug Stamp Tax Act [Repealed]
Chapter 20. Enterprise Zone Act [Renumbered]
Chapter 21. Mineral Lease Funds, 59-21-1 to 59-21-4
Chapter 22. Model Tobacco Settlement Act.
Part 1. Title, 59-22-101
Part 2. Model Tobacco Settlement Statute, 59-22-201 to 59-22-201
Part 3. Master Settlement Agreement Provisions, 59-22-301 to 59-22-308
Part 4. Miscellaneous Provisions, 59-22-401
Chapter 23. Brine Shrimp Royalty Act, 59-23-1 to 59-23-8
Chapter 24. Radioactive Waste Facility Tax Act, 59-24-101 to 59-24-109
Chapter 25. Hazardous Waste Facility and Nonhazardous Solid Waste Facility Tax Act, 59-25-101 to 59-25-109
Chapter 26. Multi-Channel Video or Audio Service Tax Act, 59-26-101 to 59-26-110
Chapter 27. Sexually Explicit Business and Escort Service Tax, 59-27-101 to 59-27-108
Chapter 28. State Transient Room Tax Act, 59-28-101 to 59-28-108
Chapter 29. Cannabidiol Product Tax Act
Part 1. General Provisions, 59-29-101 to 59-29-108

Title 63A. Utah Administrative Services Code.
Chapter 12. Public Records Management Act, 63A-12-100 to 63A-12-113

Title 63F. Utah Technology Governance Act.
Chapter 3. Single Sign-On Database, 63F-3-101 to 63F-3-104

Title 63G. General Government.
Chapter 2. Government Records Access and Management Act.
Part 1. General Provisions, 63G-2-101 to 63G-2-108
Part 2. Access to Records, 63G-2-201 to 63G-2-208
Part 3. Classification, 63G-2-301 to 63G-2-310
Part 4. Appeals, 63G-2-400.5 to 63G-2-406
Part 5. State Records Committee, 63G-2-501 to 63G-2-502
Part 6. Collection of Information and Accuracy of Records, 63G-2-601 to 63G-2-604
Part 7. Applicability to Political Subdivisions, the Judiciary, and the Legislature, 63G-2-701 to 63G-2-703
Part 8. Remedies, 63G-2-801 to 63G-2-804
Part 9. Public Associations, 63G-2-901
Chapter 3. Utah Administrative Rulemaking Act.
Part 1. General Provisions, 63G-3-101 to 63G-3-102
Part 2. Circumstances Requiring Rulemaking — Status of Administrative Rules, 63G-3-201 to 63G-3-202
Part 3. Rulemaking Procedures, 63G-3-301 to 63G-3-305
Part 4. Office of Administrative Rules, 63G-3-401 to 63G-3-403
Part 5. Legislative Oversight, 63G-3-501 to 63G-3-502
Part 6. Judicial Review, 63G-3-601 to 63G-3-603
Part 7. Official Compilation of Administrative Rules, 63G-3-701 to 63G-3-702
Chapter 4. Administrative Procedures Act.
Part 1. General Provisions, 63G-4-101 to 63G-4-108
Part 2. Adjudicative Proceedings, 63G-4-201 to 63G-4-209
Part 3. Agency Review, 63G-4-301 to 63G-4-302
Part 4. Judicial Review, 63G-4-401 to 63G-4-405
Part 5. Orders and Enforcement, 63G-4-501 to 63G-4-503
Part 6. Electronic Records, 63G-4-601
Chapter 5. Governmental Dispute Resolution Act.
Part 1. General Provisions, 63G-5-101 to 63G-5-102
Part 2. Alternative Dispute Resolution, 63G-5-201
Part 3. Application, 63G-5-301
Chapter 11. Identity Documents and Verification [Renumbered]
Chapter 12. Utah Immigration Accountability and Enforcement Act.
Part 4. Identification and General Verification, 63G-12-402

Title 63H. Independent State Entities.
Chapter 1. Military Installation Development Authority Act.
Part 1. General Provisions, 63H-1-101 to 63H-1-103
Part 2. Authority Creation and Powers, 63H-1-201 to 63H-1-207
Part 3. Authority Board, 63H-1-301 to 63H-1-303
Part 4. Project Area Plan and Budget, 63H-1-401 to 63H-1-405
Part 5. Authority Funds, 63H-1-501 to 63H-1-504
Part 6. Authority Bonds, 63H-1-601 to 63H-1-606
Part 7. Authority Budget and Reports, 63H-1-701 to 63H-1-706
Part 8. Authority Dissolution, 63H-1-801
Chapter 3. Utah Science Center Authority [Repealed]
Chapter 4. Heber Valley Historic Railroad Authority, 63H-4-101 to 63H-4-111
Chapter 7. Utah Communications Authority Act.
Part 3. Offices and Division of the Authority [Renumbered]
Chapter 7a. Utah Communications Authority Act.
Part 3. 911 Division, 63H-7a-301 to 63H-7a-307
Part 4. Radio Network Division, 63H-7a-401 to 63H-7a-405
Part 5. Interoperability Division, 63H-7a-501 to 63H-7a-504
Part 6. Administrative Services Division, 63H-7a-601 to 63H-7a-603

Title 63I. Oversight.
Chapter 1. Legislative Oversight and Sunset Act.
Part 2. Repeal Dates Requiring Committee Review by Title, 63I-1-259

Title 63J. Budgeting.
Chapter 1. Budgetary Procedures Act.
Part 1. General Provisions, 63J-1-101 to 63J-1-105
Part 2. Budget Process, Appropriations, and Expenditures, 63J-1-201 to 63J-1-220
Part 3. Budget-Related Restricted Accounts, 63J-1-301 to 63J-1-315
Part 4. Internal Service Funds, 63J-1-401 to 63J-1-411
Part 5. Fees, 63J-1-501 to 63J-1-506
Part 6. Unused Balances, 63J-1-601 to 63J-1-603
Part 7. In-Depth Budget Review [Repealed]
Part 8. Homeless Shelter Cities Mitigation Program, 63J-1-801 to 63J-1-802

Title 63M. Governor’s Programs.
Chapter 1. Governor’s Office of Economic Development.
Part 4. Enterprise Zone Act [Renumbered]
Part 5. Targeted Business Income Tax Credits Within an Enterprise Zone [Renumbered]
Part 11. Recycling Market Development Zone Act [Renumbered]
Part 12. Utah Venture Capital Enhancement Act [Renumbered]
Part 14. Board of Tourism Development [Renumbered]
Part 18. Motion Picture Incentive Fund [Renumbered]
Part 24. Economic Development Incentives Act [Renumbered]
Part 28. Alternative Energy Development Act [Repealed]
Part 29. Technology and Life Science Economic Development Act [Renumbered]
Part 31. Alternative Energy Manufacturing Tax Credit Act [Renumbered]
Part 34. New Convention Facility Development Incentive Act [Renumbered]
Part 35. Utah Small Business Jobs Act [Renumbered]
Chapter 4. Utah Energy Act.
Part 5. Alternative Energy Development Tax Credit Act, 63M-4-501 to 63M-4-505
Part 6. High Cost Infrastructure Development Tax Credit Act, 63M-4-601 to 63M-4-606
Part 7. Refiner Gasoline Sulfur Standard Sales and Use Tax Exemption Reporting, 63M-4-701, 63M-4-702

Title 63N. Governor’s Office of Economic Development.
Chapter 1. GOED General Provisions.
Part 1. General Provisions, 63N-1-101, 63N-1-102
Chapter 2. Tax Credit Incentives for Economic Development.
Part 1. Economic Development Tax Increment Financing, 63N-2-101 to 63N-2-109
Part 2. Enterprise Zone Act, 63N-2-201 to 63N-2-215
Part 3. Targeted Business Income Tax Credit in an Enterprise Zone, 63N-2-301 to 63N-2-305
Part 4. Recycling Market Development Zone Act, 63N-2-401 to 63N-2-412
Part 5. New Convention Facility Development Incentives, 63N-2-501 to 63N-2-513
Part 6. Utah Small Business Jobs Act, 63N-2-601 to 63N-2-612
Part 7. Alternative Energy Manufacturing Tax Credit Act, 63N-2-701 to 63N-2-705
Part 8. Technology and Life Science Economic Development Act, 63N-2-801 to 63N-2-811
Chapter 4. Rural Development Act.
Part 3. Utah Rural Jobs Act, 63N-4-301 to 63N-4-309
Chapter 6. Utah Venture Capital Enhancement Act.
Part 1. General Provisions, 63N-6-101 to 63N-6-103
Part 2. Utah Capital Investment Board, 63N-6-201 to 63N-6-203
Part 3. Utah Capital Investment Corporation, 63N-6-301 to 63N-6-306
Part 4. Utah Fund of Funds, 63N-6-401 to 63N-6-412
Chapter 7. Tourism Development.
Part 3. Tourism Marketing Performance Account, 63N-7-301
Chapter 8. Motion Picture Incentives, 63N-8-101 to 63N-8-105

Title 67. State Officers and Employees.
Chapter 1. Governor, 67-1-2.5
Chapter 1a. Lieutenant Governor, 67-1a-6.5
Chapter 4a. Revised Uniform Unclaimed Property Act.
Part 5. Notice to Apparent Owner of Property Presumed Abandoned, 67-4a-503

Title 68. Statutes.
Chapter 3. Construction, 68-3-1 to 68-3-14

Title 69. Telegraphic and Telephonic Transactions.
Chapter 2. 911 Emergency Service and Prepaid Wireless Telecommunications Service.
Part 1. General Provisions, 69-2-102
Part 2. Public Safety Answering Points and Dispatch Centers, 69-2-201 to 69-2-204
Part 3. Funding for 911 Emergency Service, 69-2-301 to 69-2-303
Part 4. Prepaid Wireless Telecommunications Service Charges, 69-2-401 to 69-2-405

Title 70D. Financial Institution Mortgage Financing Regulation Act.
Chapter 1. General Provisions [Renumbered/Repealed]
Chapter 2. Mortgage Lending and Servicing Act.
Part 1. General Provisions, 70D-2-102
Part 4. Manufactured and Mobile Homes, 70D-2-401, 70D-2-401.5

Title 72. Transportation Code.
Chapter 1. Department of Transportation Administration.
Part 2. Department of Transportation, 72-1-213.1
Chapter 5. Rights-of-Way.
Part 4. Transportation Corridor Preservation, 72-5-407
Chapter 6. Construction, Maintenance, and Operations.
Part 1. General Provisions, 72-6-118
Chapter 9. Motor Carrier Safety Act.
Part 3. Department Duties, 72-9-303
Part 6. Tow Truck Provisions, 72-9-603
Chapter 10. Aeronautics.
Part 1. Uniform Aeronautical Regulatory Act, 72-10-102, 72-10-108 to 72-10-112

Title 73. Water and Irrigation.
Chapter 18. State Boating Act, 73-18-1 to 73-18-26
Chapter 18c. Financial Responsibility of Motorboat Owners and Operators Act.
Part 1. General Provisions, 73-18c-102
Part 3. Owner’s or Operator’s Security Requirement, 73-18c-303

Title 76. Utah Criminal Code.
Chapter 6. Offenses Against Property.
Part 5. Fraud, 76-6-522
Chapter 8. Offenses Against the Administration of Government.
Part 3. Obstructing Governmental Operations, 76-8-311.1
Chapter 10. Offenses Against Public Health, Safety, Welfare, and Morals.
Part 1. Cigarettes and Tobacco and Psychotoxic Chemical Solvents, 76-10-101 to 76-10-112

Title 77. Utah Code of Criminal Procedure.
Chapter 7. Arrest, by Whom, and How Made, 77-7-8.5
Chapter 7a. Law Enforcement Use of Body-Worn Cameras, 77-7a-101 to 77-7a-107
Chapter 39. Sale of Tobacco and Alcohol to Under Age Persons, 77-39-101

Title 78B. Judicial Code.
Chapter 5. Procedure and Evidence.
Part 2. Judgments, 78B-5-201, 78B-5-202

Tax Commission Rules.
R861. Administration, R861-1A-3 to R861-1A-46
R865. Auditing, R865-3C-1 to R865-25X
R867. Collections, R867-2B-1, R867-2B-3
R873. Motor Vehicle, R873-22M-2 to R873-22M-42
R877. Motor Vehicle Enforcement, R877-23V-3 to R877-23V-22
R884. Property Tax, R884-24P-5 to R884-24P-74

Index