Utah § 31A-3-102 Exclusive fees and taxes.

Utah Statutes

§ 31A-3-102 — Exclusive fees and taxes.

Utah § 31A-3-102

Title 31AInsurance Code

Ch. 31A-3Department Funding, Fees, and Taxes

Part 31A-3-1Funding the Insurance Department

This text of Utah § 31A-3-102 (Exclusive fees and taxes.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 31A-3-102 (2026).

Text

(1)The following are in place of any other license fee or license assessment that might otherwise be levied against a licensee by the state or a political subdivision of the state:

(1)(a) subject to Subsection (4), taxes and fees under this chapter;

(1)(b) the premium taxes under Title 59, Chapter 9, Taxation of Admitted Insurers;

(1)(c) the fees under Section 31A-31-108; and

(1)(d) the examination costs under Section 31A-2-205.

(2)The following are not subject to Title 59, Chapter 7, Corporate Franchise and Income Taxes:

(2)(a) an insurer that is subject to premium taxes under Title 59, Chapter 9, Taxation of Admitted Insurers, regardless of whether the insurance company has a tax liability under that chapter;

(2)(b) an insurance company that engages in a transaction that is subject to

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(1) The following are in place of any other license fee or license assessment that might otherwise be levied against a licensee by the state or a political subdivision of the state:
(1)(a) subject to Subsection (4), taxes and fees under this chapter;
(1)(b) the premium taxes under Title 59, Chapter 9, Taxation of Admitted Insurers;
(1)(c) the fees under Section 31A-31-108; and
(1)(d) the examination costs under Section 31A-2-205.
(2) The following are not subject to Title 59, Chapter 7, Corporate Franchise and Income Taxes:
(2)(a) an insurer that is subject to premium taxes under Title 59, Chapter 9, Taxation of Admitted Insurers, regardless of whether the insurance company has a tax liability under that chapter;
(2)(b) an insurance company that engages in a transaction that is subject to taxes under Section 31A-3-301 or 31A-3-302, regardless of whether the insurance company has a tax liability under that section; and
(2)(c) a captive insurance company as provided in Section 31A-3-304 that pays a fee imposed under Section 31A-3-304.
(3) Unless otherwise exempt, a licensee under this title is subject to real and personal property taxes.
(4) A tax or fee under this chapter is not in place of a tax or fee a municipality or county imposes in accordance with Section 10-1-203 or 17-64-505.