59-6-102. Producer’s obligation to deduct and withhold payments — Amount — Exempt payments — Credit against tax. (1) Except as provided in Subsection (2), each producer shall deduct and withhold from each payment being made to any person in respect to production of minerals in this state, but not including that to which the producer […]
59-6-102.1. Exemption certificate — Penalties — Limit on filing exemption certificate. (1) For a taxable year, a business entity may file an exemption certificate claiming an exemption from the deduction and withholding requirements of this chapter if: (a) for that taxable year, the business entity is required to file a tax return with the commission; […]
Effective 1/1/2018 59-6-103. Returns and payments required of producers. (1) (a) Subject to Subsection (1)(b), a producer required to deduct and withhold an amount under this chapter shall file a withholding return with the commission: (i) for the amounts required to be deducted and withheld under this chapter during the preceding calendar quarter; and (ii) […]
59-6-104. Commission administration of chapter — Rulemaking authority. (1) To the extent the following are consistent with this chapter, the commission shall administer this chapter in accordance with: (a)Chapter 1, General Taxation Policies; and (b)Chapter 10, Part 4, Withholding of Tax. (2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission […]
