31A-3-302. Tax on illegal transactions.
An insurance transaction under, which violates the restrictions placed on transactions by that chapter shall be taxed at a rate four percentage points higher than the applicable rate under Section.
Tax on illegal transactions.
Utah Code § 31A-3-302, under Part 31A-3-3: Taxation of Surplus Lines, Illegal Transactions, and Captive Insurance Companies.
Utah Code § 31A-3-302