Classes of personal property -- Rulemaking authority.

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  • (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.




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