2012 Utah Code
Title 63L - Lands
Article 1 - Federal Jurisdiction
Section 204 - Concurrent jurisdiction with United States -- Taxation of businesses on federal lands.
(1) The state of Utah retains concurrent jurisdiction, both civil and criminal, with the United States over all lands affected by this act.
(2) The state and all of its political subdivisions also reserve the right to impose taxes on individuals, partnerships, corporations, associations, and all other business entities doing business on the lands affected by this chapter in respect to such business or on any property of these entities situated on these lands.
Renumbered and Amended by Chapter 382, 2008 General Session
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
