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Mining Severance Tax

Scheduled Maintenance

Taxpayer Access Point (TAP) may be down intermittently on Saturday, December 10th, while we make system changes. We apologize for any inconvenience.

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.