GroundRules
Utah Code § 59-2-403: Assessment of interstate state-assessed commercial vehicles -- Apportionment.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-2 Property Tax Act
- Part 59-2-4 Assessment of Transitory Personal Property and Interstate Carriers
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.
Collected 2026-09-03T11:34:33Z. Source file · JSON