Utah Statutes
§ 59-34-103 — Exemptions.
Payment of the Boating Grant Tax, as created in Section 59-34-102, under this chapter is not required for:
(1)a vessel owned by a government entity and being operated within the scope of the government entity's duties;
(2)a vessel that:
(2)(a) is already covered by a valid registration issued by vessel's nonresident owner's resident state; and
(2)(b) has not been within the state of Utah in excess of 60 days of the calendar year;
(3)a vessel from a country other than the United States temporarily using the waters of this state; or
(4)a ship's lifeboat.
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Legislative History
Enacted by Chapter 336, 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.