(1) In addition to the fees described in Title 16, Chapter 6a, Utah Revised Nonprofit Corporation Act, and Title 16, Chapter 10a, Utah Revised Business Corporation Act, the division shall receive and determine fees in accordance with Section 63J-1-504 for filing articles of incorporation or amendments for:
(a) an insurance corporation;
(b) a canal or irrigation corporation organized for furnishing water to lands owned exclusively by the members of the canal or irrigation corporation; or
(c) a water users' association:
(i) organized in conformity with the requirements of the United States under the Reclamation Act of June 17, 1902; and
(ii) that is authorized to furnish water only to the water users' association's stockholders.
(2) The division may not impose a license fee on an entity described in Subsections (1)(a) though (c) at the time the entity files the entity's articles of incorporation, articles of amendment increasing the number of authorized shares, or articles of merger or consolidation.