Utah § 59-34-102 - Imposition.

Full text of Utah Utah Code § 59-34-102 — Imposition., with citation guidance and answers to common questions.

§ 59-34-102. Imposition.

Effective 1/1/2026
59-34-102. Imposition.

(1)	There is imposed an annual Boating Grant Tax on a vessel required to be registered under Section 73-18-7.

(2)

The division shall:

(a)	collect the tax imposed in Subsection (1); and

(b)	deposit the revenue from the tax imposed in Subsection (1) into the Utah Boating Grant Account created in Section 73-18-22.3.

(3)

Except as provided in Section 59-34-104, the Boating Grant Tax is:

(a)

for personal watercraft:


	Age of Personal Watercraft	Utah Boating Grant Tax
	12 or more years	$5
	9 or more years but less than 12 years	$12
	6 or more years but less than 9 years	$17
	3 or more years but less than 6 years	$22
	Less than 3 years	$27

(b)

for a collapsible inflatable vessel, pontoon, or sailboat, regardless of age:


	Length of Vessel	Utah Boating Grant Tax
	15 feet or more in length but less than 19 feet in length	$7
	19 feet or more in length but less than 23 feet in length	$12
	23 feet or more in length but less than 27 feet in length	$20
	27 feet or more in length but less than 31 feet in length	$37

(c)

for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 15 feet or more in length but less than 19 feet in length:


	Age of Vessel	Utah Boating Grant Tax
	12 or more years	$12
	9 or more years but less than 12 years	$32
	6 or more years but less than 9 years	$40
	3 or more years but less than 6 years	$55
	Less than 3 years	$75

(d)

for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 19 feet or more in length but less than 23 feet in length:


	Age of Vessel	Utah Boating Grant Tax
	12 or more years	$25
	9 or more years but less than 12 years	$60
	6 or more years but less than 9 years	$87
	3 or more years but less than 6 years	$110
	Less than 3 years	$137

(e)

for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 23 feet or more in length but less than 27 feet in length:


	Age of Vessel	Utah Boating Grant Tax
	12 or more years	$50
	9 or more years but less than 12 years	$90
	6 or more years but less than 9 years	$120
	3 or more years but less than 6 years	$155
	Less than 3 years	$200

(f)

for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 27 feet or more in length but less than 31 feet in length:


	Age of Vessel	Utah Boating Grant Tax
	12 or more years	$60
	9 or more years but less than 12 years	$125
	6 or more years but less than 9 years	$175
	3 or more years but less than 6 years	$250
	Less than 3 years	$350

(g)

$5 regardless of the age of the vessel if the vessel is:

(i)	less than 15 feet in length;

(ii)

a canoe;

(iii)

a jon boat; or

(iv)	a utility boat.

Enacted by Chapter 336, 2025 General Session

Technically renumbered to avoid duplication of newly enacted code also in SB0207, Chapter 339.

Frequently Asked Questions About Utah § 59-34-102

What does Utah Code § 59-34-102 cover?

Section 59-34-102 ("Imposition.") 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 § 59-34-102?

A common citation format is "Utah Code § 59-34-102" (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 § 59-34-102 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

Official text of § 59-34-102 at the Utah source

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.