Filing frequency: Quarterly
Filing due: First day of June, September, December, and March
Payment frequency: Quarterly
Payment due: First day of June, September, December, and March 
Forms: TC-5, Must be filed electronically using Taxpayer Access Point
Statutes: ยง40-6-14
Revenue: Used for plugging or reclaiming abandoned wells, boring holes, and mineral/petroleum resources and industry education programs
Information: This fee is assessed on interest owners of oil, gas, or natural gas wells in Utah. The working interest owner or first purchaser of the well(s) files the returns and pays the tax for themselves and any other owners with interest in the well(s).