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Utah Code § 63L-1-204

Concurrent jurisdiction with United States -- Taxation of businesses on federal lands

Applied in 1 court decision — leading case Hackford v. State of Utah (2017)

Most recently applied in Hackford v. State of Utah (January 2017)

Renumbered and Amended by Chapter 382, 2008 General Session

(1) The state of Utah retains concurrent jurisdiction, both civil and criminal, with the United States over all lands affected by this act.

(2) The state and all of its political subdivisions also reserve the right to impose taxes on individuals, partnerships, corporations, associations, and all other business entities doing business on the lands affected by this chapter in respect to such business or on any property of these entities situated on these lands.

Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.