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
To view proposed rules, please see recent issues of 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.
- The following rule became effective January 10, 2019
- 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