Utah Code § 70A-9a-306.2

Law governing perfection and priority of security interests in controllable
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accounts, controllable electronic records, and controllable payment intangibles.
(1) Except as provided in Subsection (2), the local law of the controllable electronic record's
jurisdiction specified in Subsections 70A-12-107(3) and (4) governs perfection, the effect of
perfection or nonperfection, and the priority of a security interest in a controllable electronic
record and a security interest in a controllable account or controllable payment intangible
evidenced by the controllable electronic record.
(2) The local law of the jurisdiction in which the debtor is located governs:
(a) perfection of a security interest in a controllable account, controllable electronic record, or
controllable payment intangible by filing; and
(b) automatic perfection of a security interest in a controllable payment intangible created by a
sale of the controllable payment intangible.

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