{"data":{"id":"us-ut/utah-code-31a-3-302","jurisdiction":"us-ut","citation":"Utah Code § 31A-3-302","heading":"Tax on illegal transactions.","body":"An insurance transaction under Chapter 15, Unauthorized Insurers, Surplus Lines, and Risk Retention Groups, 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 59-9-101.","path":["Title 31A Insurance Code","Chapter 31A-3 Department Funding, Fees, and Taxes","Part 31A-3-3 Taxation of Surplus Lines, Illegal Transactions, and Captive Insurance Companies"],"source_url":"https://le.utah.gov/xcode/Title31A/Chapter3/31A-3-S302.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"b27b42fece3156cddedc5c50ad1fd28d81413f0ca719bcf0c8d86075c61648d2","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-31a-3-301","next":"us-ut/utah-code-31a-3-303"},"notice":"GroundRules: Original legal text. Not legal advice."}