Utah Statutes

§ 63L-1-204 — Concurrent jurisdiction with United States -- Taxation of businesses on federal lands.

Utah·Title 63L Lands·Ch. 63L-1 Federal Jurisdiction·Part 63L-1-2 Federal and State Jurisdiction
(1)The state of Utah retains concurrent jurisdiction, both civil and criminal, with the United States over all lands affected by this act.
(2)The state and all of its political subdivisions also reserve the right to impose taxes on individuals, partnerships, corporations, associations, and all other business entities doing business on the lands affected by this chapter in respect to such business or on any property of these entities situated on these lands.

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Related

Hackford v. State of Utah
845 F.3d 1325 (Tenth Circuit, 2017)
10 case citations

Legislative History

Renumbered and Amended by Chapter 382, 2008 General Session

Nearby Sections

15
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