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Home » US Law » 2022 Utah Code » Title 59 - Revenue and Taxation » Chapter 5 - Severance Tax on Oil, Gas, and Mining » Part 2 - Mining Severance Tax » Section 215 – Disposition of taxes collected — Credit to General Fund.
Effective 5/5/2021
59-5-215. Disposition of taxes collected — Credit to General Fund.
Except as provided in Section 51-9-305, 51-9-306, or 51-9-307, 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.

Amended by Chapter 401, 2021 General Session