Office of the Commission
Administrative Rules
Proposed and Recently Changed Rules
To view proposed rules or those with recent effective dates, please see the Utah State Bulletin, an official publication of the Office of Administrative Rules. The Bulletin includes proposed rules, rule analyses, notices of effective dates, and review notices. Our Commission Meetings page has information on upcoming meetings where rules are discussed.
2025 Rule Changes
Information coming soon
Effective Rules
To view any of the rules listed here, visit the Office of Administrative Rules website where you can navigate to a rule and download a PDF document.
- 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
- R867-2B – Delinquent Tax Collection
- R873-22M – Motor Vehicle
- R877-23V – Motor Vehicle Enforcement
- R884-24P – Property Tax