Utah Statutes
§ 59-2-403 — Assessment of interstate state-assessed commercial vehicles -- Apportionment.
Utah § 59-2-403
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-2Property Tax Act
Part 59-2-4Assessment of Transitory Personal Property and Interstate Carriers
This text of Utah § 59-2-403 (Assessment of interstate state-assessed commercial vehicles -- Apportionment.) 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. § 59-2-403 (2026).
Text
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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Legislative History
Amended by Chapter 360, 1997 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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-2-403, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-2-403.