Administration of uniform fees.

Utah Code § 59-2-407, under Part 59-2-4: Assessment of Transitory Personal Property and Interstate Carriers.

Utah Code § 59-2-407

59-2-407. Administration of uniform fees.

(1) Except as provided in Subsectionor, the uniform fee authorized in Sections,, andshall be assessed at the same time and in the same manner as ad valorem personal property taxes under, except that in listing personal property subject to the uniform fee with real property as permitted by Section, the assessor or, if this duty has been reassigned in an ordinance under Section, the treasurer shall list only the amount of the uniform fee due, and not the taxable value of the property subject to the uniform fee. 59-2-405(4) 59-2-405.3(4) 59-2-405 59-2-405.3 72-10-110.5 Chapter 2, Part 13, Collection of Taxes 59-2-1302 17-74-102 Except as provided in Subsections,, and, the uniform fee imposed by Section,, orshall be assessed at the time of: 59-2-405.1(4) 59-2-405.2(5) 59-2-405.3(4) 59-2-405.1 59-2-405.2 59-2-405.3 registration as defined in Section; and 41-1a-102 renewal of registration.

(2) The remedies for nonpayment of the uniform fees authorized by Sections,,,, andshall be the same as those provided in, for nonpayment of ad valorem personal property taxes. 59-2-405 59-2-405.1 59-2-405.2 59-2-405.3 72-10-110.5 Chapter 2, Part 13, Collection of Taxes

(3) Any disclosure of information to a county for purposes of distributing a uniform fee under this part is not subject to Title 75E, Chapter 11, Safe at Home Program.