Utah Code § 78B-2-104

Effect of absence from state
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If a cause of action accrues against a person while the person is out of the state and the person
is not subject to the jurisdiction of the courts of this state in accordance with Section 78B-3-205,
the action may be commenced within the term as limited by this chapter after his return to the
state. If after a cause of action accrues the person departs from the state, the time of his absence
is not part of the time limited for the commencement of the action unless Section 78B-3-205
applies.

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