State Codes and Statutes
Statutes > Utah > Title-31a > Chapter-03 > 31a-3-40231A-3-402. Obligations to which retaliation inapplicable.
Section 31A-3-401 does not apply to personal income taxes, ad valorem taxes on real orpersonal property, nor special purpose obligations or assessments in connection with particularkinds of insurance, except that deductions from premium taxes or other taxes otherwise payable,allowed on account of real estate or personal property taxes paid, are taken into consideration bythe commissioner in determining the propriety and extent of retaliatory action under this part.
Enacted by Chapter 242, 1985 General Session
