{"data":{"id":"us-ut/utah-code-31a-3-102","jurisdiction":"us-ut","citation":"Utah Code § 31A-3-102","heading":"Exclusive fees and taxes.","body":"(1) The following are in place of any other license fee or license assessment that might otherwise be levied against a licensee by the state or a political subdivision of the state:\n(a) subject to Subsection (4), taxes and fees under this chapter;\n(b) the premium taxes under Title 59, Chapter 9, Taxation of Admitted Insurers;\n(c) the fees under Section 31A-31-108; and\n(d) the examination costs under Section 31A-2-205.\n(2) The following are not subject to Title 59, Chapter 7, Corporate Franchise and Income Taxes:\n(a) an insurer that is subject to premium taxes under Title 59, Chapter 9, Taxation of Admitted Insurers, regardless of whether the insurance company has a tax liability under that chapter;\n(b) an insurance company that engages in a transaction that is subject to taxes under Section 31A-3-301 or 31A-3-302, regardless of whether the insurance company has a tax liability under that section; and\n(c) a captive insurance company as provided in Section 31A-3-304 that pays a fee imposed under Section 31A-3-304.\n(3) Unless otherwise exempt, a licensee under this title is subject to real and personal property taxes.\n(4) A tax or fee under this chapter is not in place of a tax or fee a municipality or county imposes in accordance with Section 10-1-203 or 17-64-505.","path":["Title 31A Insurance Code","Chapter 31A-3 Department Funding, Fees, and Taxes","Part 31A-3-1 Funding the Insurance Department"],"source_url":"https://le.utah.gov/xcode/Title31A/Chapter3/31A-3-S102.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"f5d5cf4e09fa3819a2f0ea27324435670c348cdf3430edf4ca96bc694f6bebfc","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-31a-3-101","next":"us-ut/utah-code-31a-3-103"},"notice":"GroundRules: Original legal text. Not legal advice."}