Utah Code § 11-13-312

Exemption from privilege tax
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Title 59, Chapter 4, Privilege Tax, does not apply to a project, or any part of it, or to facilities
providing additional project capacity, or any part of them, or to the possession or other beneficial
use of a project or facilities providing additional project capacity as long as there is a requirement
to make impact alleviation payments, fees in lieu of ad valorem property taxes, or ad valorem
property taxes, with respect to the project or facilities providing additional project capacity pursuant
to this chapter.
Renumbered and Amended by Chapter 286, 2002 General Session

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