Utah Code § 7-18a-401

Separate assets
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(1) Each foreign depository institution authorized to transact business in this state through an
agency or branch shall keep the assets of its business in this state separate and apart from the
assets of its business outside this state.
(2) The creditors of a foreign depository institution authorized to transact business in this state
through an agency or branch arising out of transactions with, and recorded on the books of, the
agency or branch shall be entitled to absolute preference and priority over the creditors of the
foreign depository institution's offices located outside this state with respect to the assets of the
foreign depository institution in this state.

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