Partnertax.ai
Start free trial →

Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-2-403

Assessment of interstate state-assessed commercial vehicles -- Apportionment

Official textle.utah.gov

When assessing state-assessed commercial vehicles covering interstate routes, the commission shall apportion the assessment for the rolling stock used in interstate commerce at the same percentage ratio that has been filed with the Motor Vehicle Division of the commission for determining the proration of registration fees.

Last amended: Amended by Chapter 360, 1997 General Session

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 59-2-308 · Assessment in name of representative -- Assessment of…
  2. 59-2-309 · Property escaping assessment -- Duties of assessing…
  3. 59-2-310 · Assessment in name of claimant as well as owner
  4. 59-2-311 · Completion and delivery of assessment book -- Signed…
  5. 59-2-313 · Assessor to furnish information to commission
  6. 59-2-313.1 · County assessor duties to provide assessment data --…
  7. 59-2-314 · Penalty for failure to complete assessment book
  8. 59-2-315 · Crime insurance -- Liability for willful failure or neglect…
  9. 59-2-320 · Total property valuation
  10. 59-2-321 · Extension of taxes on assessment book
  11. 59-2-322 · Transmittal of statement to commission
  12. 59-2-323 · Changes ordered by commission
  13. 59-2-324 · Entering corrected sum of taxes in assessment book
  14. 59-2-325 · Statement transmitted to commission
  15. 59-2-326 · Assessment roll delivered to county treasurer
  16. 59-2-327 · Assessment roll -- Taxes charged to county treasurer
  17. 59-2-328 · Duty of auditor upon termination of treasurer's term of…
  18. 59-2-329 · Verification of auditor's statements
  19. 59-2-401 · Assessment of transitory personal property
  20. 59-2-402 · Proportional assessment of transitory personal property…
  21. 59-2-403 · Assessment of interstate state-assessed commercial vehicles…
  22. 59-2-405 · Uniform fee on tangible personal property required to be…
  23. 59-2-405.1 · Uniform fee on certain vehicles with a gross vehicle…
  24. 59-2-405.2 · Definitions -- Uniform statewide fee on certain tangible…
  25. 59-2-405.3 · Uniform statewide fee on motor homes -- Distribution of…
  26. 59-2-406 · Collection of uniform fees and other motor vehicle fees
  27. 59-2-407 · Administration of uniform fees. (Superseded 7/1/2026)
  28. 59-2-502 · Definitions
  29. 59-2-503 · Qualifications for agricultural use assessment
  30. 59-2-504 · Exclusions from designation as agricultural use -- Exception
  31. 59-2-505 · Indicia of value for agricultural use assessment --…
  32. 59-2-506 · Rollback tax -- Penalty -- Computation of tax -- Procedure…
  33. 59-2-506.5 · Conservation easement rollback tax -- One-time in lieu fee…
  34. 59-2-507 · Land included as agricultural -- Site of residence excluded…
  35. 59-2-508 · Application -- Signed statement -- Consent to creation of a…
  36. 59-2-509 · Change of ownership or legal description
  37. 59-2-510 · Separation of land
  38. 59-2-511 · Acquisition of land by governmental entity -- Requirements…
  39. 59-2-512 · Land located in more than one county
  40. 59-2-513 · Tax list and duplicate
Full table of contents →