Title 59 Chapter 2 Section 403
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Revenue and Taxation | |
Property Tax Act | |
Section 403 | Assessment of interstate state-assessed commercial vehicles -- Apportionment. |
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59-2-403. Assessment of interstate state-assessed commercial
vehicles -- Apportionment.
When assessing state-assessed commercial vehicles covering interstate routes, the commission shall apportion the assessment for the rolling stock used in interstate commerce at the same percentage ratio that has been filed with the Motor Vehicle Division of the commission for determining the proration of registration fees. Amended by Chapter 360, 1997 General Session | |
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