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Utah Code § 59-5-120

Exemption

Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective

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Utah Code § 59-5-120, Exemption, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344724
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Beginning on January 1, 2006, and ending on June 30, 2026, no severance tax required by this chapter is imposed on oil and gas produced, saved, sold, or transported if the oil or gas produced, saved, sold, or transported is derived from: (1) coal-to-liquids technology; (2) oil shale; or (3) oil sands.