2020 Utah Code
Title 11 - Cities, Counties, and Local Taxing Units
Chapter 41 - Prohibition on Sales and Use Tax Incentive Payments Act
Section 103 - Prohibition on a county or municipality making a sales and use tax incentive payment or entering into an agreement to make a sales and use tax incentive payment.

Universal Citation: UT Code § 11-41-103 (2020)
11-41-103. Prohibition on a county or municipality making a sales and use tax incentive payment or entering into an agreement to make a sales and use tax incentive payment.
A county or municipality may not:
  • (1) make a sales and use tax incentive payment under an agreement entered into on or after July 1, 2004; or
  • (2) enter into an agreement on or after July 1, 2004 to make a sales and use tax incentive payment.


Enacted by Chapter 283, 2004 General Session
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