59-2-107.   Classes of personal property -- Rulemaking authority.
     The commission shall make rules:
     (1) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
     (2) defining classes of items considered to be personal property for purposes of this chapter;
     (3) defining items that fall into the classes established under Subsection (2); and
     (4) defining any class or item as personal property if the commission defined that class or item as personal property prior to January 1, 2004, by:
     (a) a rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
     (b) a published decision of the commission; or
     (c) an official schedule published by the commission.

Amended by Chapter 382, 2008 General Session
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Last revised: Thursday, May 28, 2009