63L-1-204 - Concurrent jurisdiction with United States -- Taxation of businesses on federal lands.
63L-1-204. Concurrent jurisdiction with United States -- Taxation of businesses onfederal lands.
(1) The state of Utah retains concurrent jurisdiction, both civil and criminal, with theUnited States over all lands affected by this act.
(2) The state and all of its political subdivisions also reserve the right to impose taxes onindividuals, partnerships, corporations, associations, and all other business entities doingbusiness on the lands affected by this chapter in respect to such business or on any property ofthese entities situated on these lands.
Renumbered and Amended by Chapter 382, 2008 General Session