2006 Utah Code - 59-2-107 — Classes of personal property -- Rulemaking authority.

     59-2-107.   Classes of personal property -- Rulemaking authority.
     The commission shall make rules:
     (1) in accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act;
     (2) defining classes of items considered to be personal property for purposes of this chapter;
     (3) defining items that fall into the classes established under Subsection (2); and
     (4) defining any class or item as personal property if the commission defined that class or item as personal property prior to January 1, 2004, by:
     (a) a rule made in accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act;
     (b) a published decision of the commission; or
     (c) an official schedule published by the commission.

Enacted by Chapter 303, 2004 General Session