Utah § 59-37-202 - High-impact consumers in certain project areas.
Full text of Utah Utah Code § 59-37-202 — High-impact consumers in certain project areas., with citation guidance and answers to common questions.
§ 59-37-202. High-impact consumers in certain project areas.
59-37-202. High-impact consumers in certain project areas.
If a high-impact consumer is subject to a municipal energy sales and use tax, as described in Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act, that is levied by a regional land use economic development authority, the county may levy a tax described in Section 59-37-201 on the high-impact consumer only:
| (1) | to the extent that the regional economic development authority does not levy the maximum rate described in Section 10-1-304; and |
| (2) | at a rate that ensures the combined rate of the tax described in this section and the municipal energy sales and use tax levied on the high-impact consumer does not exceed 6%. |
Enacted by Chapter 373, 2026 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-37-202
What does Utah Code § 59-37-202 cover?
Section 59-37-202 ("High-impact consumers in certain project areas.") 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 § 59-37-202?
A common citation format is "Utah Code § 59-37-202" (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 § 59-37-202 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.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Utah.