Utah Code § 41-1a-207

Vehicles assessed by commission
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If the vehicle is assessed by the commission under Section 59-2-201, the commission before
issuing a registration shall be satisfied that the:
(1) property tax or in lieu fee on the vehicle has been paid;
(2) vehicle is exempt from the payment of the tax or in lieu fee; or
(3) tax or in lieu fee is secured by a lien on real estate or by a bond.
Renumbered and Amended by Chapter 1, 1992 General Session

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