Revised June 28, 2007
2005 Legislation and Tax Law Changes – Severance Taxes
HB 171 Calculation of Mining Severance Tax on Beryllium
Utah Code §59-5-203
Effective Date January 1, 2005
This bill modifies the calculation of taxable value for purposes of imposing the mining
severance tax on beryllium from 20% of gross proceeds to 125% of direct mining costs.