Utah Statutes
§ 59-2-107 — Classes of personal property -- Rulemaking authority.
The commission shall make rules:
(1)in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
(2)defining classes of items considered to be personal property for purposes of this chapter;
(3)defining items that fall into the classes established under Subsection (2); and
(4)defining any class or item as personal property if the commission defined that class or item as personal property prior to January 1, 2004, by:
(4)(a) a rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
(4)(b) a published decision of the commission; or
(4)(c) an official schedule published by the commission.
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Legislative History
Amended by Chapter 382, 2008 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.