Utah § 13-32-104 - Receipts and transaction records -- Retention of receipts and transaction records.

Full text of Utah Utah Code § 13-32-104 — Receipts and transaction records -- Retention of receipts and transaction records., with citation guidance and answers to common questions.

§ 13-32-104. Receipts and transaction records -- Retention of receipts and transaction records.

13-32-104.  Receipts and transaction records -- Retention of receipts and transaction records.
(1) Every vendor shall maintain receipts or a permanent record book for the acquisition of new and unused property which shall contain:
(a) the date of the transaction on which the property was acquired;
(b) the name and address of the person from whom the property was acquired;
(c) an identification and description of the property acquired;
(d) the price paid for such property; and
(e) the signatures of the person selling the property and the vendor.
(2) The receipt or record for each transaction required by Subsection (1) shall be maintained by the vendor for a period of not less than one year following the date of the transaction.


Amended by Chapter 378, 2010 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 13-32-104

What does Utah Code § 13-32-104 cover?

Section 13-32-104 ("Receipts and transaction records -- Retention of receipts and transaction records.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 13-32-104?

A common citation format is "Utah Code § 13-32-104" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 13-32-104 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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