53H-10-211. Tax considerations.
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/ut/title-53h/chapter-10/53h-10-211A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 10/14/2025
53H-10-211. Tax considerations.
(1)For tax purposes the property of the plan and the plan's income are governed by Section 59-10-201 .
(2)The tax commission, in consultation with the board and the plan, may adopt rules necessary to monitor and implement the tax provisions referred to in Subsection
(1)as related to the property of the plan and the plan's income.
Renumbered and Amended by Chapter 8 , 2025 Special Session 1