13-1a-110. Fees of Division of Corporations and Commercial Code.
(1) In addition to the fees described in, and, the division shall receive and determine fees in accordance with Sectionfor filing articles of incorporation or amendments for: Title 16, Chapter 6a, Utah Revised Nonprofit Corporation Act Title 16, Chapter 10a, Utah Revised Business Corporation Act 63J-1-504 an insurance corporation; a canal or irrigation corporation organized for furnishing water to lands owned exclusively by the members of the canal or irrigation corporation; or a water users' association: organized in conformity with the requirements of the United States under the Reclamation Act of June 17, 1902; and that is authorized to furnish water only to the water users' association's stockholders.
(2) The division may not impose a license fee on an entity described in Subsectionsthough (c) at the time the entity files the entity's articles of incorporation, articles of amendment increasing the number of authorized shares, or articles of merger or consolidation. (1)(a)