---
type: "Bill"
title: "S.B. 107 Oil and Gas Severance Tax Amendments"
description: "S.B. 107 Oil and Gas Severance Tax Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2023"
identifier: "SB 107"
citation: "Utah SB 107 (2023)"
classification: ["bill"]
subjects: ["Counties", "Limited Purpose Local Government Entities", "Local Districts", "Municipalities", "Political Subdivisions (Local Issues)", "Revenue and Taxation", "Severance Tax", "Special Service Districts"]
status: "enacted"
primary_sponsors: ["Winterton, Ronald M."]
version_count: 2
action_count: 51
vote_count: 8
first_action: "2023-01-17"
last_action: "2023-03-20"
source: "openstates"
source_identifier: "ocd-bill/fd6f2bb4-9cdd-416a-8514-4a3df143214f"
source_url: "https://le.utah.gov/~2023/bills/static/SB0107.html"
source_hash: "46b7f61f7fe4ec187cba4c9b9e0cf2e10c1ee436ac40ab9927539d91094af801"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ut"]
---

# Utah SB 107 (2023) — S.B. 107 Oil and Gas Severance Tax Amendments

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://le.utah.gov/~2023/bills/sbillint/SB0107S04.pdf)
2. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2023/bills/sbillenr/SB0107.pdf)

## Votes

- passed 2nd reading — **23–1** (pass) · upper
- Senate Comm - Favorable Recommendation — **5–0** (pass) · upper
- Senate Comm - Substitute Recommendation from # 0 to # 1 — **5–0** (pass) · upper
- House Comm - Favorable Recommendation — **8–4** (pass) · upper
- passed 3rd reading — **21–6** (pass) · upper
- House Comm - Substitute Recommendation from # 2 to # 3 — **12–0** (pass) · upper
- passed 3rd reading — **54–14** (pass) · lower
- concurs with House amendment — **19–7** (pass) · upper

## Sponsors

- Winterton, Ronald M. — primary (person)
- Stratton, Keven J. — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-01-17** Bill Numbered but not Distributed
- **2023-01-17** Numbered Bill Publicly Distributed
- **2023-01-18** received bill from Legislative Research `receipt`
- **2023-01-18** 1st reading (Introduced) `introduction, reading-1`
- **2023-01-19** to Senate Revenue and Taxation Committee
- **2023-01-23** received fiscal note from Fiscal Analyst `receipt`
- **2023-01-25** Senate Comm - Substitute Recommendation from # 0 to # 1
- **2023-01-25** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2023-01-26** comm rpt/substituted
- **2023-01-26** placed on 2nd Reading Calendar
- **2023-01-31** to Printing with fiscal note
- **2023-02-06** 2nd reading `reading-2`
- **2023-02-06** substituted from # 1 to # 2 `substitution`
- **2023-02-06** passed 2nd reading `reading-2`
- **2023-02-07** 3rd reading `reading-3`
- **2023-02-07** passed 3rd reading `passage`
- **2023-02-07** to House
- **2023-02-13** received from Senate `receipt`
- **2023-02-14** 1st reading (Introduced) `introduction, reading-1`
- **2023-02-15** to House Revenue and Taxation Committee
- **2023-02-21** House Comm - Not Considered
- **2023-02-27** House Comm - Substitute Recommendation from # 2 to # 3
- **2023-02-27** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2023-02-28** comm rpt/substituted
- **2023-02-28** return to Rules due to fiscal impact
- **2023-03-01** Rules to 3rd Reading Calendar
- **2023-03-01** 2nd reading `reading-2`
- **2023-03-01** 3rd reading `reading-3`
- **2023-03-01** circled
- **2023-03-01** uncircled
- **2023-03-01** substituted from # 3 to # 4 `substitution`
- **2023-03-01** passed 3rd reading `passage`
- **2023-03-01** to Senate
- **2023-03-01** fiscal note sent to sponsor
- **2023-03-01** fiscal note publicly available
- **2023-03-02** received from House `receipt`
- **2023-03-02** placed on Concurrence Calendar
- **2023-03-02** concurs with House amendment `amendment-passage`
- **2023-03-02** to House
- **2023-03-02** received from Senate `receipt`
- **2023-03-02** signed by Speaker/returned to Senate `passage`
- **2023-03-02** to Senate
- **2023-03-02** received from House `receipt`
- **2023-03-02** signed by President/sent for enrolling `passage`
- **2023-03-03** Bill Received from Senate for Enrolling
- **2023-03-03** Draft of Enrolled Bill Prepared
- **2023-03-09** Enrolled Bill Returned to House or Senate `enrolled`
- **2023-03-09** enrolled bill to Printing
- **2023-03-13** received enrolled bill from Printing `receipt`
- **2023-03-13** to Governor `executive-receipt`
- **2023-03-20** Governor Signed `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/fd6f2bb4-9cdd-416a-8514-4a3df143214f`. Confidence: reported (aggregated from official Utah legislature records).