Utah § 59-6-102 - Producer's obligation to deduct and withhold payments -- Amount -- Exempt payments -- Credit against tax.

Full text of Utah Utah Code § 59-6-102 — Producer's obligation to deduct and withhold payments -- Amount -- Exempt payments -- Credit against tax., with citation guidance and answers to common questions.

§ 59-6-102. Producer's obligation to deduct and withhold payments -- Amount -- Exempt payments -- Credit against tax.

59-6-102.  Producer's obligation to deduct and withhold payments -- Amount -- Exempt payments -- Credit against tax.
(1) Except as provided in Subsection (2), each producer shall deduct and withhold from each payment being made to any person in respect to production of minerals in this state, but not including that to which the producer is entitled, an amount equal to 5% of the amount which would have otherwise been payable to the person entitled to the payment.
(2) The obligation to deduct and withhold from payments as provided in Subsection (1) does not apply to those payments which are payable to:
(a) the United States, this state, or an agency or political subdivision of the United States or this state;
(b) an organization that is exempt from the taxes imposed by Chapter 7, Corporate Franchise and Income Taxes, in accordance with Subsection 59-7-102(1)(a);
(c) an Indian or Indian tribe if the amounts accruing are subject to the supervision of the United States or an agency of the United States; or
(d) a business entity that files an exemption certificate in accordance with Section 59-6-102.1.
(3) A claimant, estate, or trust that files a tax return with the commission may claim a refundable tax credit against the tax reflected on the tax return for the amount withheld by the producer under Subsection (1).


Amended by Chapter 255, 2008 General Session

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

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Frequently Asked Questions About Utah § 59-6-102

What does Utah Code § 59-6-102 cover?

Section 59-6-102 ("Producer's obligation to deduct and withhold payments -- Amount -- Exempt payments -- Credit against tax.") 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 § 59-6-102?

A common citation format is "Utah Code § 59-6-102" (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 § 59-6-102 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.

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