UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 2. Property Tax Act |
Part 4. Assessment of Transitory Personal Property, Interstate Carriers, and Aircraft |
§ 59-2-403. Assessment of interstate state-assessed commercial vehicles -- Apportionment.
Latest version.
- 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.
Amended by Chapter 360, 1997 General Session