Tax Commission BlogAdministrative Rules
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Effective Rules
The rules avaliable on this site are in PDF format. If you need RTF format for use in a word processor, please visit the Division of Administrative Rules site.
- R861-1A – Administrative Procedures
- R865-3C – Corporation Income Tax
- R865-4D – Special Fuel Tax
- R865-6F – Franchise Tax
- R865-7H – Environmental Assurance Fee
- R865-9I – Income Tax
- R865-11Q – Sales and Use Tax
- R865-12L – Local Sales and Use Tax
- R865-13G – Motor Fuel Tax
- R865-14W – Mineral Producers' Withholding Tax
- R865-15O – Oil and Gas Severance Tax
- R865-16R – Severance Tax
- R865-19S – Sales and Use Tax
- R865-20T – Tobacco Tax
- R865-21U – Use Tax
- R865-25X – Brine Shrimp Royalty
- R867-2B – Delinquent Tax Collection
- R873-22M – Motor Vehicle
- R877-23V – Motor Vehicle Enforcement
- R884-24P – Property Tax
Proposed Rules
- Public Notice for the Following Rules – Comments Due April 2, 2012
- R861-1A-9. State Board of Equalization Procedures Pursuant to Utah Code Ann. Sections 59-2-212, 59-2-1004, and 59-2-1006
- R865-3C-1. Allocation of Net Income Pursuant to Utah Code Ann. Section 59-7-204
- R884-24P-66. County Board of Equalization Procedures and Appeals Pursuant to Utah Code Ann. Section 59-2-1004
Recently Changed
- The following rules became effective February 9, 2012
- R865-19S-32. Leases and Rentals Pursuant to Utah Code Ann. Section 59-12-103
- R877-23V-20. Reasonable Cause to Deny, Suspend, or Revoke a License Issued Under Title 41, Chapter 3 Pursuant to Utah Code Ann. Section 41-3-209
- R877-23V-21. Automated License Plate Recognition System Pursuant to Utah Code Ann. Section 41-3-105
- R884-24P-62. Valuation of State Assessed Unitary Properties Pursuant to Utah Code Ann. Section 59-2-201
- The following rules became effective December 22, 2011
- R865-4D-24 Special Fuel Tax License Pursuant to Utah Code Ann. Section 59-13-302
- R865-6F-8 Allocations and Apportionment of Net Income (Uniform Division of Income for Tax Purpose Act) Pursuant to Utah Code Ann. Section 59-7- 321
- R865-6F-28 Enterprise Zone Corporate Franchise Tax Credits Pursuant to Utah Code Ann. Sections 63M-1-401 through 63M-1-416
- R865-9I-2 Determination of Utah Resident Individual Status Pursuant to Utah Code Ann. Section 59-10-103; 59-10-136
- R865-9I-18 Taxpayer Records, Statements, and Special Returns Pursuant to Utah Code Ann. Section 59-1-1406
- R865-9I-37 Enterprise Zone Individual Income Tax Credits Pursuant to Utah Code Ann. Section 63M-1-401 Through 63M-1-414
- R865-13G-17 Motor Fuel Tax License Pursuant to Utah Code Ann. Section 59-03-203
- The following rules became effective December 8, 2011