Utah Statutes
§ 59-2-403 — Assessment of interstate state-assessed commercial vehicles -- Apportionment.
Utah·Title 59 Revenue and Taxation·Ch. 59-2 Property Tax Act·Part 59-2-4 Assessment of Transitory Personal Property and Interstate Carriers
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.
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Utah § 59-2-403 (Assessment of interstate state-assessed commercial vehicles -- Apportionment.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Chapter 360, 1997 General Session
Nearby Sections
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Definitions.