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32 chapters · 1,123 sections in this title.
Utah Code § 59-34-101 Definitions.
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59-34-101. Definitions. As used in this chapter: (1) "Canoe" means the same as that term is defined in Section. 59-2-405 (2) "Division" means the Motor Vehicle Division created in Section. 41-1a-106 (3) "Government entity" means the United States, state, county, municipality, or …
Utah Code § 59-34-102 Imposition.
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59-34-102. Imposition. (1) There is imposed an annual Boating Grant Tax on a vessel required to be registered under Section. 73-18-7 (2) The division shall: collect the tax imposed in Subsection; and (1) deposit the revenue from the tax imposed in Subsectioninto the Utah Boating …
Utah Code § 59-34-103 Exemptions.
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59-34-103. Exemptions. Payment of the Boating Grant Tax, as created in Section, under this chapter is not required for: (1) a vessel owned by a government entity and being operated within the scope of the government entity's duties; (2) a vessel that: is already covered by a vali…
Utah Code § 59-34-104 Administration.
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59-34-104. Administration. For the purposes of administering the Boating Grant Tax imposed by this chapter, the length of a vessel shall be determined as provided in Subsectionsthrough (c).