Utah Code > Title 59 Utah Code > Title 59 – Revenue and Taxation Current as of: 2024 | Check for updates | Other versions Sections Chapter 1 General Taxation Policies 59-1-101 – 59-1-1717 Chapter 2 Property Tax Act 59-2-101 – 59-2-1906 Chapter 3 Tax Equivalent Property Act 59-3-101 – 59-3-104 Chapter 4 Privilege Tax 59-4-101 – 59-4-102 Chapter 5 Severance Tax on Oil, Gas, and Mining 59-5-101 – 59-5-216 Chapter 6 Mineral Production Tax Withholding 59-6-101 – 59-6-104 Chapter 7 Corporate Franchise and Income Taxes 59-7-101 – 59-7-903 Chapter 8 Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act 59-8-101 – 59-8-106 Chapter 9 Taxation of Admitted Insurers 59-9-101 – 59-9-108 Chapter 10 Individual Income Tax Act 59-10-101 – 59-10-1405 Chapter 11 Inheritance Tax Act 59-11-101 – 59-11-115 Chapter 12 Sales and Use Tax Act 59-12-101 – 59-12-2220 Chapter 13 Motor and Special Fuel Tax Act 59-13-101 – 59-13-502 Chapter 14 Cigarette and Tobacco Tax and Licensing Act 59-14-101 – 59-14-811 Chapter 15 Beer Tax 59-15-101 – 59-15-109 Chapter 18 Charitable Trust Act 59-18-101 – 59-18-113 Chapter 21 Mineral Lease Funds 59-21-1 – 59-21-2 Chapter 22 Model Tobacco Settlement Act 59-22-101 – 59-22-401 Chapter 23 Brine Shrimp Royalty Act 59-23-1 – 59-23-8 Chapter 24 Radioactive Waste Facility Tax Act 59-24-101 – 59-24-109 Chapter 26 Multi-Channel Video or Audio Service Tax Act 59-26-101 – 59-26-109 Chapter 27 Sexually Explicit Business and Escort Service Tax 59-27-101 – 59-27-108 Chapter 28 State Transient Room Tax Act 59-28-101 – 59-28-108 Chapter 30 Electric Vehicle Charging Tax 59-30-101 – 59-30-103 Chapter 31 Cannabinoid Licensing and Tax Act 59-31-101 – 59-31-402 Ask a legal question, get an answer ASAP!Click here to chat with a lawyer about your rights.