ATLAS RECORD · UNITED STATES · 50 STATES + FEDERAL MINERALS LAST ENTRY 2026-07-31

Mineral Rights Atlas

A public record of who owns what is under the ground

Utah mineral rights

Verified
Jul 31 2026

The short answer

Utah has the one kind of statute that can kill an old mineral interest silently, and it expressly refuses to be applied to minerals. Its marketable record title act gives anyone with an unbroken chain of record title for forty years a marketable title, taken free and clear of every interest, claim or charge depending on anything that happened before the root of title, and it declares all of them void. Nobody has to be told, nothing has to be filed, and no proceeding has to be brought.

Then the same chapter lists what it may not be applied to, and minerals are on that list: it may not extinguish any right, title, estate or interest in and to minerals, nor any development, mining, production or other rights or easements related to them. Nothing else read here lapses a Utah mineral interest for non use either.

Checked against the sources named below on .

Can Utah mineral rights be lost by not using them?

Nothing read for this record can end them for non use, but the reason is more interesting than a bare no, because Utah has the statute that does exactly that to other kinds of interest.

A person with an unbroken chain of record title to an interest in land for forty years or more has a marketable record title. The holder takes free and clear of all interests, claims or charges whatever whose existence depends on any act, transaction, event or omission before the effective date of the root of title, and the statute declares all of those void, whether legal or equitable, present or future, whether the claimant is under a disability, inside the state or outside it, natural, corporate, private or governmental. An interest can be preserved by recording a verified notice of claim during the forty years, and no disability or lack of knowledge suspends the clock.

That would be the end of a great many old severed mineral interests. It is not, because the chapter carries a list of things it may not be applied to, and one of them is minerals, together with the development, mining, production and other rights or easements related to them or exercisable in connection with them. So the mechanism exists in Utah, it is severe, and minerals are outside it.

Checked against the sources named below on .

The statute that could have ended it, and the sentence that does not

dormancy

Utah has a marketable title act that wipes out old interests after forty years, and it expressly cannot touch minerals

verified

Utah Code § 57-9-6

A person with an unbroken chain of record title to any interest in land for forty years or more has a marketable record title to that interest. The holder of that title takes free and clear of all interests, claims or charges whatever, the existence of which depends on any act, transaction, event or omission occurring before the effective date of the root of title, and all such interests, however denominated, whether legal or equitable, present or future, asserted by a person under a disability or not, within or without the state, natural or corporate, private or governmental, are declared void. An interest can be preserved by recording a verified notice of claim during the forty years, and no disability or lack of knowledge suspends the running of that period. But the chapter carries a list of things it may not be applied to, and one of them is minerals: it may not be applied to extinguish any right, title, estate or interest in and to minerals, or any development, mining, production or other rights or easements related to the minerals or exercisable in connection with them. The same list also protects water rights, observable easements, pipeline, highway, railroad and public utility interests, a lessor's reversion, and the interests of the state and of the United States.

This chapter may not be applied to: ... (5) extinguish any right, title, estate, or interest in and to minerals, and any development, mining, production or other rights or easements related to the minerals or exercisable in connection with the minerals;

Checked July 31, 2026. Read at sections 57-9-1, 57-9-3, 57-9-4 and 57-9-6 of the Utah Code. This is the second state on this record whose marketable record title act expressly refuses to reach severed minerals, and the comparison with the first is the point. Oklahoma's act says it may not be applied to extinguish a severed mineral or royalty interest. Utah's exception is wider on its face: it covers the interest in the minerals AND the development, mining, production and other rights or easements related to them or exercisable in connection with them, so the access rights that make a mineral interest worth anything are protected alongside the interest itself. Read the two together and the shape of the danger becomes clear, because a marketable title act is the quiet way a mineral interest dies in states that do not except it: no notice, no proceeding, no surface owner having to do anything, just a root of title forty years back and everything older declared void. Utah's subsection (5) was amended into its current form in 2011. WHAT IS NOT READ: whether any Utah decision has construed the mineral exception, and section 57-9-10, which was seen in the chapter and not read.

dormancy

Beyond that exception, nothing read in the mining title or the property title ends an interest for non use

verified

Utah Code § 57-9-1

Nothing else read for this record lapses, extinguishes or reverts a severed Utah mineral interest for non use. There is no dormant mineral act in the title governing mines and mining or in the title governing recording of documents. There is no period of inactivity to survive, no statement of claim or notice of intent to preserve that a mineral owner must file to stay alive, and no notice of lapse for a surface owner to record. The one statute that could have ended an old mineral interest, the marketable record title act, expressly excepts minerals from its reach.

Any person having the legal capacity to own land in this state, who has an unbroken chain of title of record to any interest in land for 40 years or more, shall be deemed to have a marketable record title to such interest

Checked July 31, 2026. THE INSTRUMENT BEHIND THIS NEGATIVE, so a reader can repeat it. The Utah Legislature publishes every title and chapter as a single PDF at a fixed URL, and the whole of the mines and mining title, the whole of the recording title and the severance tax chapter were fetched that way and extracted with pdftotext -layout. Every section heading in all three was enumerated: 161, 482 and 32, making 675 headings. The word "dormant" appears in NONE of those headings and in none of the three full texts, not once. "Lapse" appears in no heading. Every heading containing "abandon", "forfeit" or "marketable" was then read to see what it was about: the abandonment headings are abandoned mine reclamation and condominium and timeshare provisions, the forfeiture headings are a surety bond fund and a mined land provision, and the three marketable headings are the act described in the rule above. A NOTE ON THE METHOD, because it nearly went wrong here. The first enumeration of these files returned six headings for a 532,000 character title, because the pattern assumed a full stop after the section number and Utah prints "40-6-2 Definitions." with none. A silent near-zero result is what a broken enumeration looks like, and the fix was to look at the actual text rather than trust the count. WHAT THIS CANNOT EXCLUDE: a provision in a title that was not read, and any judge-made doctrine, since nothing was fetched from a Utah court.

What the surface owner keeps

severance

The pore space under the surface belongs to the surface owner, and the section says it changes nothing else

verified

Utah Code § 40-6-20.5

Title to pore space underlying the surface estate is vested in the owner of the surface estate. The section adds that nothing in it is to be interpreted to increase or diminish any property right established under the laws of the state.

Title to pore space underlying the surface estate is vested in the owner of the surface estate.

Checked July 31, 2026. Read at section 40-6-20.5, enacted in 2022. Pore space is the void in the rock rather than anything in it, and it is the asset that carbon storage and gas storage are built on, so the question of who owns it is now worth real money in a way it was not when these estates were split. This record holds two states on the point and they answer the same way from different directions: Nebraska treats using the pore space as a use that holds a severed mineral interest alive, which assumes the mineral owner has something to use, while Utah simply vests title in the surface owner. The saving clause in subsection (2) is the part a lawyer will notice, because it is doing a lot of work in one sentence: the section vests title and then declares that it neither increases nor diminishes any existing property right, which leaves the interaction with an existing severed mineral estate to be argued rather than settled. WHAT IS NOT READ: whether any Utah decision has considered that saving clause, and Wyoming's treatment of pore space, which was not searched for when Wyoming was read.

Getting on the land, and what has to be paid for

surface-use

Use only what is reasonably necessary, leave the surface owner the greatest possible use, and pay for unreasonable damage

verified

Utah Code § 40-6-20

An owner or operator may enter surface land under which it holds rights to conduct oil and gas operations, and may use that surface land to the extent reasonably necessary to conduct those operations and consistent with allowing the surface land owner the greatest possible use of their property, so far as the surface owner's use does not interfere with the oil and gas operations. Except as is reasonably necessary to conduct the operations, the owner or operator must mitigate the effects of accessing the land, minimise interference with the surface owner's use, and compensate the surface land owner for unreasonable loss of crops, unreasonable loss of value to existing improvements owned by the surface owner, and unreasonable permanent damage to the surface land. The operator is not required to obtain location or spacing exceptions, or to use directional or horizontal drilling techniques that are not technologically feasible, economically practicable or reasonably available. Those requirements do not apply to the extent they conflict with or impair a contractual provision about the operator's use of the surface, and nothing in the section prevents a person seeking a remedy allowed by law or the parties addressing surface use through a lease, a surface use agreement or another written contract; where such an agreement exists it controls both the use of the land and the compensation for damage.

use the surface land: (i) to the extent reasonably necessary to conduct oil and gas operations; and (ii) consistent with allowing the surface land owner the greatest possible use of the surface land owner's property, to the extent that the surface land owner's use does not interfere with the owner's or operator's oil and gas operations.

Checked July 31, 2026. Read at section 40-6-20, enacted in 2012. Two things separate this from the other surface protection statutes on this record and both cut against the surface owner. The first is the word "unreasonable", which sits in front of every head of compensation: not loss of crops but UNREASONABLE loss of crops, not permanent damage but unreasonable permanent damage. Montana, North Dakota, West Virginia and Wyoming all state their heads of damage without that qualifier, so in those states the argument is about how much and in Utah there is a prior argument about whether the loss was unreasonable at all. The second is subsection (4), which switches the whole compensation duty off to the extent it conflicts with a contractual provision, and subsection (5)(b), which says an agreement controls. So Utah's statutory floor is a default that a lease can displace, where Wyoming's bar on severing the right to damages and North Dakota's and West Virginia's bars on assigning it away run the other way. What the section does give, and states more plainly than most, is an accommodation standard: the greatest possible use of their property, which is a stronger formulation than the bare reasonable-and-necessary limit. WHAT IS NOT READ: what a Utah court has made of "unreasonable" here, and the notice provisions, if any, that sit around this section.

The two qualifications on that duty are set out in the note. What follows from them, and what the note does not say, is when a Utah surface owner's leverage actually exists. Because the compensation requirements yield to a contractual provision and an agreement controls where one exists, the document that decides what you are owed is the surface use agreement or lease, not the statute; by the time there is damage to argue about, the terms are already fixed. That is the opposite of Wyoming's arrangement, where the right to receive surface damage payments cannot be severed from the surface at all and so cannot be bargained away either. The practical instruction is short: in Utah, read the agreement before signing it, because the statute behind it is a default and not a floor.

surface-use

If the two sides cannot agree on damages there is non binding mediation, and they split the mediator between them

verified

Utah Code § 40-6-21

A surface land owner and an owner or operator may request non binding mediation by written notice to the other party where they cannot agree on the amount of damages for unreasonable crop loss, unreasonable loss of value to existing improvements owned by the surface owner, or unreasonable permanent damage to the surface land, and where the dispute relates to an application for a permit to drill submitted to the division on or after July 1, 2012. The division and the Utah Department of Agriculture and Food must agree on and maintain a list of mediators qualified to mediate such disputes, and the parties may select a mediator from that list or from any other source. The surface land owner and the owner or operator share the cost of the mediator's services equally. The section does not prevent or delay an owner or operator from conducting oil and gas operations in accordance with applicable law.

The surface land owner and the owner or operator shall equally share the cost of the mediator's services.

Checked July 31, 2026. Read at section 40-6-21. Set this against the other machinery on this record for the same disagreement and the differences are about who holds the leverage. Kentucky withholds the DRILLING PERMIT until a disagreement has been mediated, so the operator has a reason to settle. North Dakota shifts attorney's fees to an operator whose offer the surface owner beats in court, so the operator has a reason not to lowball. Oklahoma appoints appraisers. Utah offers non binding mediation from a maintained list of qualified mediators, at shared cost, and then says in the last subsection that none of it prevents or delays the operator from drilling. So the mediation runs alongside the work rather than in front of it. The maintained list is a genuinely useful thing that most of these regimes do not provide, and the fact that the Department of Agriculture and Food helps compile it tells you what kind of dispute the legislature had in mind. WHAT IS NOT READ: whether anything happens if a party refuses to mediate, and the section's interaction with the contractual override in the compensation section above.

Where ownership is recorded

records

Void against a later good faith purchaser for value who records first, and recording is notice to all persons

verified

Utah Code § 57-3-103

Each document not recorded as the title provides is void as against any subsequent purchaser of the same real property, or any portion of it, if the subsequent purchaser bought in good faith and for a valuable consideration and their document is first duly recorded. Separately, each document executed, acknowledged and certified in the manner the title prescribes imparts notice to all persons of its contents from the time it is recorded with the appropriate county recorder, and that expressly includes a copy of a notice of location of a mining claim complying with the mining title. Failure to record does not affect the validity of a document as between the parties to it and all other persons who have notice of it. A recorded document that recites only a nominal consideration, or names the grantee as trustee, or otherwise purports to be in trust without naming beneficiaries or stating the terms, does not charge a third person with notice of the grantor's interest or of any other unnamed person's interest.

Each document not recorded as provided in this title is void as against any subsequent purchaser of the same real property, or any portion of it, if: (1) the subsequent purchaser purchased the property in good faith and for a valuable consideration; and (2) the subsequent purchaser's document is first duly recorded.

Checked July 31, 2026. Read at sections 57-3-102 and 57-3-103. This is the race-notice shape, the same as Colorado, Michigan, Montana, North Dakota, Alaska, California, New York and Wyoming: the later claimant must be in good faith, must have given value, and must have recorded first. Kansas and Texas ask only about notice, Louisiana asks about neither. Two Utah details are worth carrying for a mineral searcher. The notice section names a copy of a notice of location of a mining claim among the documents that impart notice on recording, which ties the recording title to the mining title directly and is a link this record has not seen stated elsewhere. And subsection (4) is a warning about what recording does NOT tell you: a document reciting a nominal consideration, or naming a grantee as trustee without naming the beneficiaries or the terms, charges nobody with notice of who is actually behind it. In a state where mineral interests are often held through trusts and nominees, that is the sentence explaining why a chain of title can be complete and still not tell you who owns anything. WHAT IS NOT READ: any Utah decision applying either section.

The severance tax

Utah oil and gas severance tax, from Utah Code § 59-5-102, read July 31, 2026. The tiers run on the per unit value, not on how much is produced.
What is taxedRateNotes
Oil, on the first thirteen dollars a barrel of taxable value3%The tiers run on the per unit value, taxable value divided by taxable volume, not on total production. Utah Code 59-5-102(4)(a)(i).
Oil, on taxable value above thirteen dollars a barrel5%Utah Code 59-5-102(4)(a)(ii).
Natural gas, on the first one dollar fifty per MCF of taxable value3%Utah Code 59-5-102(4)(b)(i).
Natural gas, on taxable value above one dollar fifty per MCF5%Utah Code 59-5-102(4)(b)(ii).
Natural gas liquids4%A flat rate on taxable value, with no tier. Utah Code 59-5-102(4)(c).
Incremental production from an enhanced recovery projecthalf the rate otherwise imposedA fifty percent reduction in the tax rate on the incremental production only. Utah Code 59-5-102(7).
Federal, state and tribal royalty interestsOutside the taxThe tax does not apply to an interest of the United States, of the state or a political subdivision, or of an Indian or Indian tribe in production from land under United States jurisdiction, and those royalties come out of taxable value before the rate is applied. Utah Code 59-5-102(1)(b) and (2)(b)(i).
severance-tax

A two tier rate that reaches a royalty owner expressly, and carves federal, state and tribal royalties out of the base

verified

Utah Code § 59-5-102

A person owning an interest in oil or gas produced from a well in the state, INCLUDING a working interest, a royalty interest, a payment out of production or any other interest, or an interest in the proceeds of production, must pay the state a severance tax on that owner's interest in the taxable value of the oil or gas produced and saved, sold or transported from the field. The tax does not apply to an interest of the United States, of the state or a political subdivision of it, or of an Indian or Indian tribe in oil or gas produced from land under the jurisdiction of the United States. Taxable value is the total value of the oil or gas less any royalties paid to, or the value of oil or gas taken in kind by, those exempt interest holders, and less production exempt from the tax. The rate is charged in two tiers on a per unit value: for oil, three percent of the taxable value up to and including the first thirteen dollars a barrel and five percent from thirteen dollars and one cent a barrel upward; for natural gas, three percent up to and including the first one dollar fifty an MCF and five percent from one dollar fifty-one upward; and for natural gas liquids a flat four percent of taxable value. A fifty percent reduction in the rate applies to incremental production achieved from an enhanced recovery project. Shipping oil or gas outside the state constitutes a sale, stockpiled production is taxed when sold, transported or delivered, and in any event once it has been stockpiled for more than two years. The taxes are in addition to all other taxes provided by law.

a person owning an interest in oil or gas produced from a well in the state, including a working interest, royalty interest, payment out of production, or any other interest, or in the proceeds of the production of oil or gas, shall pay to the state a severance tax on the owner's interest in the taxable value of the oil or gas

Checked July 31, 2026. Read at section 59-5-102. On the question this site asks of every state, Utah answers it in the imposing sentence rather than leaving it to a withholding provision, and it answers it broadly: the tax is on a person owning an interest INCLUDING a royalty interest, a payment out of production, or any other interest. So it comes out of the royalty owner's share. Two features of the design are worth separating. The rate is a two tier schedule on the per unit VALUE rather than on the total, so the same barrel is taxed at three percent up to a threshold and five percent above it; this is not a bracket on how much you produce, as Alaska's lithium ladder is, nor a rate that turns on who owns the interest, as Montana's and Alaska's do. And the exemption for federal, state and tribal royalties is not a small carve-out in Utah: it is a state with a very large federal mineral estate, and those royalties come out of the tax base before the rate is applied, which is why taxable value is defined the way it is. WHAT IS NOT READ: section 59-5-103.1, which fixes the value the whole calculation runs on; the stripper well and other exemptions in subsection (2)(b)(ii); the annual exemption named in the section heading; and the separate conservation fee on oil and gas at section 40-6-14.

The carve-out in the last row is not a detail in Utah. A large share of Utah production comes off land where the royalty runs to the United States or to a tribe, and those royalties come out of the taxable value before the rate is applied rather than being taxed and rebated. For a private royalty owner the practical reading is simpler: your interest is named in the imposing sentence, so the tax reaches your share. What mineral rights are worth sets the state structures side by side, and the federal record is where to start if your chain runs back to a federal patent.

The regulator, and what it publishes

The regulator is the Utah Division of Oil, Gas and Mining, Department of Natural Resources, DOGM. It publishes:

  • A public section headed Surface and Mineral Owners, addressed to owners rather than to operators
  • A separate operators section, the underground injection control programme, and an orphan well programme
  • Its oil and gas rulemaking, including the bonding rule currently open for comment, with notices of what is proposed and why
  • Programmes for coal, minerals and abandoned mine reclamation alongside oil and gas, since one division covers all of them

Checked July 31, 2026. Read from the division's own oil and gas index. The first item is the one to use: a public section headed Surface and Mineral Owners, sitting beside the operators section rather than inside it. On this record that puts Utah with Montana, North Dakota, Wyoming, Alaska and New York among the regulators that address an owner as an owner. One practical note about the source. The division's older oil and gas site is still reachable and still serves pages, and its own front page says it was superseded and would begin being disabled at the start of 2023; the current address is the one linked here. As everywhere else on this site, none of it is a register of mineral ownership; that lives in the county recorder's records.

What this page does not answer about Utah

Every page here says what it does not answer yet. A reference that never names its own gaps is one you cannot check.

  • Section 59-5-103.1, which fixes the value the whole severance tax calculation runs on. Without it the rates on this page cannot be applied to a real cheque, and this record has not read it.
  • The severance tax exemptions at section 59-5-102(2)(b)(ii), including stripper wells, and the annual exemption named in the section heading. Also the separate conservation fee on oil and gas at section 40-6-14, which is a charge on production this page does not quantify.
  • Federal land. Utah has one of the largest federal mineral estates in the country and this page reads state law only. The federal record on this site is the place to start where the chain runs to a federal patent, and the severance tax carve-out on this page is a sign of how much of Utah production sits on that land.
  • Tribal land and the interests of Indian tribes, which the severance tax section carves out and which are governed by law this record does not reach at all.
  • Compulsory pooling at section 40-6-6.5, which decides what happens to a Utah mineral owner who does not sign, and the drilling unit provisions at 40-6-6. Both were seen in the chapter listing and neither was read. On several other states this record answers that question and here it does not.
  • Section 40-6-9 on proceeds from the sale of production and 40-6-9.1 on payment information to royalty owners. The second is the provision that would tell a Utah royalty owner what an operator must disclose on a cheque stub, and it was seen and not read.
  • What a Utah court has made of the word "unreasonable" in the surface damage section, which is the word the whole compensation duty turns on.
  • Whether any Utah decision has construed the mineral exception in the marketable record title act, or the saving clause in the pore space section.
  • Any Utah decision applying anything on this page. Nothing was fetched from a court.

Every state on this record is listed with its status. Whether mineral rights expire sets Utah beside the states that can end an interest for non use and the states that cannot.

Questions people actually ask

Do Utah mineral rights expire if you do not use them?

Nothing read for this record ends them for non use. There is no dormant mineral act in the title governing mines and mining or in the title governing recording of documents: no period of inactivity to survive, nothing a mineral owner must file to stay alive, and no notice of lapse for a surface owner to record. The instrument behind that negative is an enumeration of every section heading in three bodies of law, 675 headings in all, in which the word "dormant" appears not once, and neither does it appear anywhere in their full texts. The statute that could have ended an old interest is the marketable record title act, and it expressly excepts minerals. One limit worth stating: this cannot exclude a provision in a Utah title that was not read, and it says nothing about judge-made doctrine, because nothing was fetched from a Utah court.

What is a marketable record title act and does Utah have one?

Utah has one and it is severe, which is why the exception for minerals matters so much. A person with an unbroken chain of record title to any interest in land for forty years or more is deemed to have a marketable record title to that interest. That title is held, and taken by anyone dealing with the land, free and clear of all interests, claims or charges whatsoever whose existence depends on any act, transaction, event or omission that occurred before the effective date of the root of title, and all of those interests, however denominated, whether legal or equitable, present or future, whether asserted by somebody under a disability, within or without the state, natural or corporate, private or governmental, are declared to be void. The root of title is the most recent conveyance or title transaction recorded as of a date forty years back. An interest can be preserved by recording a verified notice of claim setting out the nature of the claim and a legal description, during the forty years, and no disability or lack of knowledge suspends the running of that period. The difference from a dormant mineral act is that none of this asks whether the interest was used and none of it requires anyone to give notice.

Does the Utah marketable title act wipe out old severed minerals?

No, and it says so in terms. The chapter carries a list of things it may not be applied to, and the fifth is minerals: it may not be applied to extinguish any right, title, estate or interest in and to minerals, and any development, mining, production or other rights or easements related to the minerals or exercisable in connection with the minerals. That second half is what makes Utah's exception wider than Oklahoma's, which is the other state on this record whose act expressly refuses to reach severed minerals: Utah protects not only the interest but the access and production rights that make the interest worth holding. The same list also protects water rights, easements whose existence is clearly observable by physical evidence of use, pipeline, highway, railroad and public utility interests, a lessor's reversion on the expiry of a lease, and the interests of the state and of the United States. The mineral subsection was amended into its current form in 2011. What this record has not read is any Utah decision construing it.

Who owns the pore space under land in Utah?

The surface owner. Title to pore space underlying the surface estate is vested in the owner of the surface estate, by a section enacted in 2022. The second subsection is the one to read carefully, because it qualifies the first: nothing in the section is to be interpreted to increase or diminish any property right established under the laws of the state. So the section vests title and then declines to say what that means where a mineral estate was severed long ago and the mineral owner claims rights that touch the same rock. Pore space is the void rather than anything in it, and it matters now because carbon storage and gas storage are built on it. This record holds two states on the question and they arrive at the same place from opposite directions: Nebraska treats using the pore space as a use that keeps a severed mineral interest alive, which assumes the mineral owner has something to use, while Utah vests the title in the surface owner outright.

What does a Utah operator owe the surface owner?

An accommodation standard, a compensation duty, and mediation if the two sides cannot agree, with two significant qualifications. An owner or operator may enter surface land under which it holds oil and gas rights and use it to the extent reasonably necessary to conduct operations and consistent with allowing the surface land owner the greatest possible use of their property, so far as that use does not interfere with the operations. Except as is reasonably necessary, the operator must mitigate the effects of access, minimise interference, and compensate the surface owner for unreasonable loss of crops, unreasonable loss of value to existing improvements owned by the surface owner, and unreasonable permanent damage to the land. The operator does not have to obtain location or spacing exceptions, or use directional or horizontal drilling that is not technologically feasible, economically practicable or reasonably available. The two qualifications: every head of damage is limited to what is unreasonable, and the compensation requirements do not apply to the extent they conflict with or impair a contractual provision, with a lease or surface use agreement controlling both use and compensation where one exists. So the statutory duty is a default that an agreement can displace.

Does the Utah severance tax come out of a royalty owner's check?

Yes, and the statute says so in the sentence that imposes the tax rather than leaving it to a withholding provision. A person owning an interest in oil or gas produced from a well in the state, including a working interest, royalty interest, payment out of production or any other interest, or an interest in the proceeds of production, must pay the state a severance tax on that owner's interest in the taxable value. The rate is a two tier schedule applied to the per unit value rather than to total production: for oil, three percent of taxable value up to and including the first thirteen dollars a barrel and five percent above that; for natural gas, three percent up to and including the first one dollar fifty an MCF and five percent above; and a flat four percent for natural gas liquids. Incremental production from an enhanced recovery project gets a fifty percent reduction in the rate. The tax does not apply to an interest of the United States, of the state or a political subdivision, or of an Indian or Indian tribe in production from land under United States jurisdiction, and those royalties are taken out of taxable value before the rate is applied. Shipping outside the state counts as a sale, and stockpiled production is taxed when sold, transported or delivered, and in any event after two years.

Is an unrecorded mineral deed good in Utah?

Not against a later good faith purchaser for value who records first. Each document not recorded as the recording title provides is void as against any subsequent purchaser of the same real property or any portion of it, if that purchaser bought in good faith and for a valuable consideration and their document is first duly recorded. That is the race notice shape, the same as Colorado, Michigan, Montana, North Dakota, Alaska, California, New York and Wyoming. Failure to record does not affect the document as between the parties or against anyone who has notice of it. Two Utah specifics are worth knowing for a mineral search. The notice section names a copy of a notice of location of a mining claim among the documents that impart notice to all persons on recording, which ties the recording title directly to the mining title. And it warns you what the record does not tell you: a document reciting only a nominal consideration, or naming the grantee as trustee, or otherwise purporting to be in trust without naming beneficiaries or stating the terms, does not charge any third person with notice of the grantor's interest or of any other unnamed person's interest.

Sources read

  1. Utah Code, Utah State Legislature Utah Code § 57-9-6 read July 31, 2026
  2. Utah Code, Utah State Legislature Utah Code § 57-9-3 read July 31, 2026
  3. Utah Code, Utah State Legislature Utah Code § 57-9-1 read July 31, 2026
  4. Utah Code, Utah State Legislature Utah Code § 40-6-2 read July 31, 2026
  5. Utah Code, Utah State Legislature Utah Code § 40-6-20.5 read July 31, 2026
  6. Utah Code, Utah State Legislature Utah Code § 57-3-103 read July 31, 2026
  7. Utah Code, Utah State Legislature Utah Code § 57-3-102 read July 31, 2026
  8. Utah Code, Utah State Legislature Utah Code § 40-6-20 read July 31, 2026
  9. Utah Code, Utah State Legislature Utah Code § 40-6-21 read July 31, 2026
  10. Utah Code, Utah State Legislature Utah Code § 59-5-102 read July 31, 2026
  11. Utah Division of Oil, Gas and Mining read July 31, 2026

The Monthly Abstract

One briefing a month on what changed in mineral law and mineral markets, plus an instant alert when your state's rules move. Nothing else, ever.

Subscribe