Utah § 1a-228 - Special lifetime trailer registration -- Property tax or in lieu fees. (Effective 1/1/2027)

Full text of Utah Utah Code § 1a-228 — Special lifetime trailer registration -- Property tax or in lieu fees. (Effective 1/1/2027), with citation guidance and answers to common questions.

§ 1a-228. Special lifetime trailer registration -- Property tax or in lieu fees. (Effective 1/1/2027)

Effective 1/1/2027
41-1a-228.  Special lifetime trailer registration -- Property tax or in lieu fees.
(1)
(a)The owner of a trailer or semitrailer used as a commercial vehicle may obtain an alternative special registration and license plate valid for the life of the trailer while the trailer is possessed by the registrant.
(b)The owner of a trailer that is used as an intrastate commercial trailer that is not a travel trailer may obtain an alternative special registration and license plate valid for the life of the trailer while the trailer is possessed by the registrant.
(2)
(a)Except as provided in Subsection (3), the owner shall file, on or before January 31 of each year after the year of issuance of the special registration and license plate, a certificate from the assessing authority to the effect that any property tax or in lieu fee due for the current year has been paid.
(b)If property tax or the in lieu fee is not paid, registration is suspended or revoked.
(3)The owner of a trailer described in Subsection (1)(b) may elect to pay a one-time in lieu fee for the life of the trailer while the trailer is possessed by the registrant as provided in Section 59-2-405.
(4)
(a)A person who falsely declares that a trailer is an intrastate commercial trailer commits fraud as described in Section 41-1a-1315.
(b)A person described in Subsection (4)(a) is subject to a civil penalty of $500.


Amended by Chapter 270, 2026 General Session

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

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Frequently Asked Questions About Utah § 1a-228

What does Utah Code § 1a-228 cover?

Section 1a-228 ("Special lifetime trailer registration -- Property tax or in lieu fees. (Effective 1/1/2027)") 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 § 1a-228?

A common citation format is "Utah Code § 1a-228" (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 § 1a-228 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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