59-34-103. Exemptions.
125 words·~1 min read·
/ut/title-59/chapter-34/59-34-103A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 1/1/2026
59-34-103. Exemptions.
Payment of the Boating Grant Tax, as created in Section 59-34-102 , under this chapter is not required for:
(1)a vessel owned by a government entity and being operated within the scope of the government entity's duties;
(2)a vessel that:
(a)is already covered by a valid registration issued by vessel's nonresident owner's resident state; and
(b)has not been within the state of Utah in excess of 60 days of the calendar year;
(3)a vessel from a country other than the United States temporarily using the waters of this state; or
(4)a ship's lifeboat.
Enacted by Chapter 336 , 2025 General Session
Technically renumbered to avoid duplication of newly enacted code also in SB0207, Chapter 339.