Utah § 19-12-202 - Certification required before claiming a sales and use tax exemption.
Full text of Utah Utah Code § 19-12-202 — Certification required before claiming a sales and use tax exemption., with citation guidance and answers to common questions.
§ 19-12-202. Certification required before claiming a sales and use tax exemption.
Effective 5/1/2024 19-12-202.
Certification required before claiming a sales and use tax exemption.
(1)
Before a person may claim a sales and use tax exemption under Section 19-12-201, the person shall obtain certification issued in accordance with Section 19-12-303.
(2)
Except as provided in Subsection (4), for purposes of Subsection (1), if a certification relates to air pollution:
(a)
a person shall submit an application under Section 19-12-301 or 19-12-302 to the director of the Division of Air Quality; and
(b)
the director of the Division of Air Quality shall perform the duties described in:
Section 19-12-304 related to revocation of certification.
(4)
For purposes of Subsection (1), if a certification relates to property within the jurisdiction of the Board of Oil, Gas, and Mining under Section 40-6-5:
(a)
a person shall submit an application under Section 19-12-301 or 19-12-302 to the director of the Division of Oil, Gas, and Mining; and
(b)
the director of the Division of Oil, Gas, and Mining shall perform the duties described in:
Section 19-12-202 ("Certification required before claiming a sales and use tax exemption.") 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 § 19-12-202?
A common citation format is "Utah Code § 19-12-202" (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 § 19-12-202 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.
