Utah § 59-5-204 - Statements filed -- Contents -- Verification -- Falsification as perjury.

Full text of Utah Utah Code § 59-5-204 — Statements filed -- Contents -- Verification -- Falsification as perjury., with citation guidance and answers to common questions.

§ 59-5-204. Statements filed -- Contents -- Verification -- Falsification as perjury.

Effective 7/1/2026
59-5-204. Statements filed -- Contents -- Verification -- Falsification as perjury.

(1)

Every person engaged in the business of mining or extracting metalliferous minerals shall make and file with the commission, on or before June 1 of each year on forms furnished by the commission, a statement containing:

(a)	the name, description, and location of the mine owned and operated by the person during the preceding calendar year;

(b)	the number of tons of mineral mined during the preceding calendar year and the disposition of the mineral;

(c)	the total amount received during the preceding calendar year from the sale of minerals; and

(d)	such other reasonable and necessary information as the commission may require for the proper enforcement of this chapter as specified in a rule made under Title 63G, Chapter 3, Utah Administrative Rulemaking Act.

(2)

(a)	The owner of the mine shall be responsible for the statement or report required by this section, but the principal lessee, contractor, or operator may, with the consent of the commission, report and pay the tax as agent for the owner.

(b)	The owner shall be entitled to deduct and remit to the commission any tax chargeable upon the operations conducted by the lessees or other parties.

(3)

(a)	The statements or reports required to be filed with the commission shall be signed and sworn to by the person required to file the statements or reports, by a partner if a partnership, or by the president, secretary, or managing officer, if a corporation.

(b)	Any willful false swearing as to the purported material facts set out in this report constitutes the crime of perjury and shall be punished as such under Title 76, Criminal Offenses.

Amended by Chapter 291, 2026 General Session

Source: official Utah text · Last verified 2026-08-27

Frequently Asked Questions About Utah § 59-5-204

What does Utah Code § 59-5-204 cover?

Section 59-5-204 ("Statements filed -- Contents -- Verification -- Falsification as perjury.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 59-5-204?

A common citation format is "Utah Code § 59-5-204" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 59-5-204 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Official text of § 59-5-204 at the Utah source

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.