Utah § 2a-1203 - Business and employee status during disaster period. (Superseded 10/1/2026)

Full text of Utah Utah Code § 2a-1203 — Business and employee status during disaster period. (Superseded 10/1/2026), with citation guidance and answers to common questions.

§ 2a-1203. Business and employee status during disaster period. (Superseded 10/1/2026)

Effective 5/13/2014
Superseded 10/1/2026
53-2a-1203.  Business and employee status during disaster period.
(1) Notwithstanding any other provision, an out-of-state business that conducts operations within the state for purposes of performing work or services related to a declared state disaster or emergency during the disaster period:
(a) is not considered to have established a level of presence that would require that business to be subject to any state licensing or registration requirements, provided that the out-of-state business is in substantial compliance with all applicable regulatory and licensing requirements in its state of domicile, including:
(i) unemployment insurance;
(ii) state or local occupational licensing fees;
(iii) public service commission regulation; or
(iv) state or local licensing or regulatory requirements; and
(b) is exempt from the registration requirements under Title 16, Corporations, Title 42, Names, and Title 48, Unincorporated Business Entity Act; and
(c) shall, within a reasonable time after entry, upon the request of the Labor Commission or the Department of Insurance, confirm that it is in compliance with Subsections 34A-2-406(1)(a), (1)(b), and (2).
(2) Notwithstanding any other provision, an out-of-state employee who performs disaster- or emergency-related work specific to a declared state disaster or emergency during the disaster period is not subject to any state licensing or registration requirements provided that the out-of-state employee is in substantial compliance with all applicable regulatory and licensing requirements in the employee's state of residence or state of employment.
(3)
(a) Income taxation related to an out-of-state employee or an out-of-state business is as provided in:
(i)Title 59, Chapter 7, Corporate Franchise and Income Taxes; and
(ii)Title 59, Chapter 10, Individual Income Tax Act.
(b) Sales and use taxation during a disaster period is as provided in Title 59, Chapter 12, Sales and Use Tax Act.
(c) Any property brought into the state temporarily during the disaster period is not subject to any state or local ad valorem taxes under Title 59, Chapter 2, Property Tax Act.


Enacted by Chapter 376, 2014 General Session

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

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Frequently Asked Questions About Utah § 2a-1203

What does Utah Code § 2a-1203 cover?

Section 2a-1203 ("Business and employee status during disaster period. (Superseded 10/1/2026)") 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 § 2a-1203?

A common citation format is "Utah Code § 2a-1203" (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 § 2a-1203 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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