Utah § 58-56-17 - Fees on sale -- Escrow agents -- Sales tax.
Full text of Utah Utah Code § 58-56-17 — Fees on sale -- Escrow agents -- Sales tax., with citation guidance and answers to common questions.
§ 58-56-17. Fees on sale -- Escrow agents -- Sales tax.
| (1) | A dealer shall collect and remit a fee of $25 to the division for each factory built home the dealer sells that, as of the date of the sale, has not been permanently affixed to real property and converted to real property as provided in Section 70D-2-401. The fee shall be payable within 30 days following the close of each calendar quarter for all units sold during that calendar quarter. The fee shall be deposited in a restricted account as provided in Section 58-56-17.5. |
| (2) | A principal real estate broker, associate broker, or sales agent exempt from registration as a dealer under Section 58-56-16 who sells a factory built home that has not been permanently affixed to real property shall close the sale only through a qualified escrow agent in this state registered with the Insurance Department or the Department of Financial Institutions. |
| (3) | An escrow agent through which a sale is closed under Subsection (2) shall remit all required sales tax to the state. |
Amended by Chapter 262, 2013 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 58-56-17
What does Utah Code § 58-56-17 cover?
Section 58-56-17 ("Fees on sale -- Escrow agents -- Sales tax.") 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 § 58-56-17?
A common citation format is "Utah Code § 58-56-17" (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 § 58-56-17 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
Not legal advice. Verify against the official source and consult a licensed attorney in Utah.