§ 39-29-103. Tax on Severance of Metallic Minerals
In addition to any other tax, there shall be levied, collected, and paid for each taxable year a tax upon the severance from the earth in this state of all metallic minerals as to all such severance occurring on and after January 1, 1978. Such tax shall be levied against every mining operation engaged in […]
§ 39-29-104. Tax on Severance of Molybdenum Ore
In addition to any other tax, there shall be levied, collected, and paid for each calendar quarter a tax upon the severance of all molybdenum ore in this state. Such tax shall be levied against every person engaged in the severance of molybdenum ore. The rate of the tax for each calendar quarter shall be […]
§ 39-29-105. Tax on Severance of Oil and Gas
In addition to any other tax, there shall be levied, collected, and paid for each taxable year commencing prior to January 1, 2000, a tax upon the gross income of crude oil, natural gas, carbon dioxide, and oil and gas severed from the earth in this state; except that oil produced from any wells that […]
§ 39-29-106. Tax on the Severance of Coal
In addition to any other tax, there shall be levied, collected, and paid for each taxable year a tax upon the severance of all coal in this state. Such tax shall be levied against every person engaged in the severance of coal. Subject to the exemption and credits authorized in subsections (2), (3), and (4) […]
§ 39-29-107. Tax on Severance of Oil Shale
In addition to any other tax, there shall be levied, collected, and paid for each taxable year a tax upon the severance of oil shale as to all such severance occurring on and after January 1, 1978. Such tax shall be levied against every person engaged in the severance of oil shale. Subject to the […]
§ 39-29-107.5. Credit Allowed for Prior Payment of Impact Assistance
There shall be allowed, as a credit against any taxes imposed by this article on the severance of minerals or mineral fuels from or for a new operation from or for which first severance occurs subsequent to June 30, 1979, an amount equal to the value of approved contributions by the taxpayer made prior to […]
§ 39-28.8-304. Returns and Remittance of Tax – Civil Penalty
Every retail marijuana cultivation facility shall file a return with the department each month. The return, which shall be upon forms prescribed and furnished by the department, shall contain, among other things, the total amount of unprocessed retail marijuana sold or transferred during the preceding month and the tax due thereon. Every retail marijuana cultivation […]
§ 39-29-107.8. Refunds
Prior to the allocation in section 39-29-108, the state treasurer shall set aside and maintain all revenue from the tax imposed pursuant to this article in a reserve that is available for the payment of refunds related to the tax in accordance with section 39-21-108. At the end of each month, any moneys in the […]
§ 39-28.8-305. Distribution of Tax Collected
All money received and collected in payment of the tax imposed by this part 3 shall be transmitted to the state treasurer, who shall distribute the money as follows: (Deleted by amendment, L. 2019.) Repealed. For the state fiscal year commencing July 1, 2019, and for each state fiscal year thereafter except for the state […]
§ 39-29-108. Allocation of Severance Tax Revenues – Definitions – Repeal
Except as provided in subsections (2) and (3) of this section, the total gross receipts realized from the severance taxes imposed on minerals and mineral fuels under the provisions of this article shall be credited as follows: For oil and gas, one hundred percent to the state general fund; For oil shale, forty percent to […]