Official tax information for the State of Utah
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 – Self-insured Employer Assessment
- 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
- There are currently no proposed rules
- The following rules became effective November 13, 2018
- R865-9I-2. Determination of Utah Resident Individual Status Pursuant to Utah Code Ann. Sections 59-10-103 and 59-10-136.
- R865-19S-32. Leases and Rentals Pursuant to Utah Code Ann. Section 59-12-103.
- R884-24P-33. 2019 Personal Property Valuation Guides and Schedules Pursuant to Utah Code Ann. Section 59-2-301.
- The following rule became effective September 10, 2018