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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 2 - Property Tax Act
Part 4 - Assessment of Transitory Personal Property and Interstate Carriers
Section 403 - Assessment of interstate state-assessed commercial vehicles -- Apportionment.
Universal Citation:
UT Code § 59-2-403 (2025)
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59-2-403. Assessment of interstate state-assessed commercial vehicles -- Apportionment.
When assessing state-assessed commercial vehicles covering interstate routes, the commission shall apportion the assessment for the rolling stock used in interstate commerce at the same percentage ratio that has been filed with the Motor Vehicle Division of the commission for determining the proration of registration fees.
Amended by Chapter 360, 1997 General Session
When assessing state-assessed commercial vehicles covering interstate routes, the commission shall apportion the assessment for the rolling stock used in interstate commerce at the same percentage ratio that has been filed with the Motor Vehicle Division of the commission for determining the proration of registration fees.
Amended by Chapter 360, 1997 General Session
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