Utah Statutes
§ 59-2-2001 — Definitions.
Utah·Title 59 Revenue and Taxation·Ch. 59-2 Property Tax Act·Part 59-2-20 Recovery Fee for Rental of Heavy Equipment
As used in this part:
(1)(1)(a) "Heavy equipment" means tangible personal property that:
(1)(a)(i) is owned by a qualified rental business for purposes of renting;
(1)(a)(ii) is utilized or designed for construction, earthmoving, or industrial operations; and
(1)(a)(iii) is portable and transferable to the location in which the heavy equipment is used.
(1)(b) "Heavy equipment" includes:
(1)(b)(i) lift equipment;
(1)(b)(ii) material handling equipment;
(1)(b)(iii) cranes;
(1)(b)(iv) pumps;
(1)(b)(v) generators;
(1)(b)(vi) compressors;
(1)(b)(vii) portable power equipment;
(1)(b)(viii) heating, ventilation, and air conditioning equipment;
(1)(b)(ix) portable worksite offices and containers;
(1)(b)(x) tank trailers; and
(1)(b)(xi) self-propelled equipment.
(2)"Multicounty Appraisal Trust" m
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Utah § 59-2-2001 (Definitions.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Enacted by Chapter 432, 2025 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.