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[Utah Code Table of Contents]
[TITLE 59. Table of Contents]
59-6-101 Definitions.
As used in this chapter:
(1) "Minerals" means either metalliferous minerals as defined in Section 59-2-102 , nonmetalliferous minerals as defined in Section 59-2-102 , or both.
(2) "Producer" means any person who produces or extracts
minerals from deposits in this state or who is the first
purchaser of minerals produced or extracted from deposits
in this state.
1988
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 is entitled, an amount equal to 5% of the amount which would have otherwise been payable to the person entitled to the payment.
(2) Notwithstanding Subsection (1), the obligation to deduct and withhold from payments as provided in Subsection (1) does not apply to those payments which are payable to:
(a) the United States, this state, or an agency or political subdivision of the United States or this state;
(b) an organization that is exempt from the taxes imposed by Chapter 7, Corporate Franchise and Income Taxes, in accordance with Subsection 59-7-102 (1)(a); or
(c) an Indian or Indian tribe if the amounts accruing are subject to the supervision of the United States or an agency of the United States.
(3) (a) A person who files a tax return with the state in accordance with the following is entitled to a credit against the tax reflected on the return for the amount withheld by the producer under Subsection (1):
(i) Chapter 7, Corporate Franchise and Income Taxes;
(ii) Chapter 8, Gross Receipts Tax on Certain Corporations not Required to Pay Corporate Franchise or Income Tax Act;
(iii) Chapter 8a, Gross Receipts Tax on Electrical Corporations Act; or
(iv) Chapter 10, Individual Income Tax Act.
(b) If the amount withheld under Subsection (1) is greater
than the tax due on the return, the person making the return
is entitled to a refund in the amount of the overpayment.
2002
59-6-103 Returns and payments required of producers.
(1) Any producer required to deduct and withhold any tax under Section 59-6-102 shall pay to the commission the amounts required to be deducted and withheld from payments resulting from the production of minerals which were made during the preceding calendar quarter. The withholding amounts are due on or before the last day of April, July, October, and January.
(2) The producer shall file a return with each payment to the commission. The return, in a form prescribed by the commission, shall show:
(a) the name and address of each person receiving a payment subject to the deduction and withholding requirements during the quarter involved;
(b) the amount to which each person was entitled before deduction and withholding and also the amount withheld and deducted;
(c) the name or description of the property from which the production was obtained; and
(d) the interest of the person in this production.
1988
59-6-104 State laws applicable to chapter - Rules of commission.
(1) The provisions of Title 59, Chapter 10, applicable to withholding of taxes by employers under Title 59, Chapter 10, Part 4, relating to records, penalties, interest, deficiencies, overpayments, refunds, assessments, venue, and civil and criminal penalties are applicable to the withholding and payment of withheld taxes under this chapter to the extent that those provisions are consistent with this chapter.
(2) The commission may adopt rules pursuant to Title 63,
Chapter 46a, the Administrative Rulemaking Act, necessary
to effectuate the purposes of this chapter.
1988
