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Code · Utah · Title 59 — Revenue and Taxation · Chapter 32

59-32-101. Definitions.

559 words·~3 min read·/ut/title-59/chapter-32/59-32-101

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 5/6/2026
59-32-101. Definitions.
As used in this chapter:
(1)"Barrel" means an amount equal to 42 gallons of oil at atmospheric pressure and at a temperature of 60 degrees Fahrenheit.
(2)"Condensate" means hydrocarbons, regardless of gravity, that occur naturally in the gaseous phase in the reservoir and are separated from the natural gas as liquids through the process of condensation either in the reservoir, in the wellbore, or at the surface in field separators.
(3)"Crude oil" means hydrocarbons, regardless of gravity, that occur naturally in the liquid phase in the reservoir and are produced at the wellhead in liquid form.
(4)"Development well" means the same at that term is defined in Section 59-5-101 .
(a)"Gas" means:
(i)natural gas;
(ii)natural gas liquids; or
(iii)any mixture of natural gas and natural gas liquids.
(b)"Gas" does not include any gaseous or liquid substance processed from coal, oil shale, tar sands, or any other hydrocarbon substance that occurs naturally in solid form.
(6)"MCF" means an amount equal to 1,000 cubic feet of gas at a pressure of 14.73 pounds per square inch and at a temperature of 60 degrees Fahrenheit.
(7)"Natural gas" means hydrocarbons, other than oil and natural gas liquids, that occur naturally in the gaseous phase in the reservoir and are produced and recovered at the wellhead in gaseous form.
(8)"Natural gas liquids" means hydrocarbons, regardless of gravity, that are separated from natural gas as liquids in gas processing plants through the process of condensation, absorption, adsorption, or other methods.
(a)"Oil" means:
(i)crude oil;
(ii)condensate; or
(iii)any mixture of crude oil and condensate.
(b)"Oil" does not include any gaseous or liquid substance processed from coal, oil shale, tar sands, or any other hydrocarbon substance that occurs naturally in solid form.
(a)"Oil or gas mitigation fee" means any fee or tax, whether one-time or ongoing, that is imposed by a county on oil or gas producers for purposes of mitigating the direct impacts of oil or gas production on county roads.
(b)"Oil or gas mitigation fee" includes:
(i)a transportation service fee or other fee established under Title 17, Chapter 27a, County Land Use, Development, and Management Act, meeting the requirements of Subsection (10)(a) ; and
(ii)an impact fee established under Title 11, Chapter 36a, Impact Fees Act, meeting the requirements of Subsection (10)(a) .
(c)"Oil or gas mitigation fee" does not include the tax imposed by this chapter.
(11)"Produced" means extracted at the wellhead.
(12)"Producer" means the operator of the well from which oil or gas is produced.
(13)"Qualifying road" means a paved public road that is:
(a)a class B road as described in Section 72-3-103 ; or
(b)a class C road as described in Section 72-3-104 .
(14)"Qualifying special service district" means a special service district under Title 17D, Chapter 1, Special Service District Act, that provides construction, repair, maintenance, or improvements for public roads.
(15)"Recipient county" means a county that receives revenue collected from the tax imposed by this chapter.
(16)"Stripper well" means the same as that term is defined in Section 59-5-101 .
(17)"Wildcat well" means the same as that term is defined in Section 59-5-101 .
Amended by Chapter 324 , 2026 General Session
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