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Code · Utah · Title 59 — Revenue and Taxation · Chapter 2

59-2-107. Classes of personal property -- Rulemaking authority.

121 words·~1 min read·/ut/title-59/chapter-2/59-2-107

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59-2-107. Classes of personal property -- Rulemaking authority.
The commission shall make rules:
(1)in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act ;
(2)defining classes of items considered to be personal property for purposes of this chapter;
(3)defining items that fall into the classes established under Subsection
(2); and
(4)defining any class or item as personal property if the commission defined that class or item as personal property prior to January 1, 2004, by:
(a)a rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act ;
(b)a published decision of the commission; or
(c)an official schedule published by the commission.
Amended by Chapter 382 , 2008 General Session
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