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UTAH STATUTES AND CODES

11-13-312 - Exemption from privilege tax.

11-13-312. Exemption from privilege tax.
Title 59, Chapter 4, Privilege Tax, does not apply to a project, or any part of it, or tofacilities providing additional project capacity, or any part of them, or to the possession or otherbeneficial use of a project or facilities providing additional project capacity as long as there is arequirement to make impact alleviation payments, fees in lieu of ad valorem property taxes, or advalorem property taxes, with respect to the project or facilities providing additional projectcapacity pursuant to this chapter.

Renumbered and Amended by Chapter 286, 2002 General Session

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