Utah Code 59-5-108. Tax as lien on property or oil and gas production interests
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(1) The severance tax imposed by this chapter, together with penalties and interest, is and shall remain a lien upon the owner‘s interest in the oil or gas well or rights in the well from which the oil or gas is extracted, until the tax is paid.
Terms Used In Utah Code 59-5-108
- Gas: means :(8)(a)(i) natural gas;(8)(a)(ii) natural gas liquids; or(8)(a)(iii) any mixture of natural gas and natural gas liquids. See Utah Code 59-5-101
- Lien: A claim against real or personal property in satisfaction of a debt.
- Oil: means :
(12)(a)(i) crude oil;(12)(a)(ii) condensate; or(12)(a)(iii) any mixture of crude oil and condensate. See Utah Code 59-5-101- Owner: means any person having a working interest, royalty interest, payment out of production, or any other interest in the oil or gas produced or extracted from an oil or gas well in the state, or in the proceeds of this production. See Utah Code 59-5-101
(2) In the case of an owner who has no interest in the oil or gas well, but only in the proceeds of production from it, the lien is upon the oil or gas production rights or royalty interests in the well.