2011 Utah Code
Title 31A Insurance Code
Chapter 3 Department Funding, Fees, and Taxes
Section 403 Domicile of alien insurers.

31A-3-403. Domicile of alien insurers.
(1) The domicile of an insurer formed under the laws of Canada, or a province of Canada, is considered to be that province in which its head office is situated.
(2) For the purposes of this part, the domicile of an alien insurer, other than insurers formed under the laws of Canada or a province thereof, is the state where the insurer's principal place of business is located in the United States, except that alien insurers may designate in a writing filed with the commissioner at time of admission to Utah or by January 1, 1987, whichever date is later, any one of the following states as the alien insurer's state of domicile:
(a) the state where the insurer was first authorized to transact insurance;
(b) the state which is the insurer's principal place of business in the United States; or
(c) the state where the largest deposit of trusteed assets of the insurer for the protection of its policyholders and creditors in the United States is held.