Mining Severance Tax

Filing frequency: Annual
Filing due: June 1
Payment frequency: Annual if tax is less than $3,000
Quarterly prepayments required if tax exceeds $3,000
Payment due: Annual: June 1
Quarterly prepayments: June 1, September 1, December 1, and March 1
Forms: TC-685; must be filed electronically through Taxpayer Access Point
Rule: R865-16R
Statutes: §59-5 Part 2
Revenue: Used for Utah’s general fund
Information: This tax is on the extraction of metals in Utah. Tax rates vary depending on the type of metal extracted.