| (5) |
| (a) | A report described in this Subsection (5) is required for a vehicle, vessel, or outboard motor that is removed, except for:
| (i) | a vehicle, vessel, or outboard motor that is impounded for a reason described in Subsection (1); or |
| (ii) | a vehicle, vessel, or outboard motor for which a removal is performed in accordance with Section 72-9-603. |
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| (b) | For a removal described in Subsection (5)(a), the relevant law enforcement officer shall provide documentation to the tow truck operator or tow truck motor carrier that includes:
| (i) | the name and badge number of the peace officer; |
| (ii) | the name and originating agency identifier of the law enforcement agency; and |
| (iii) | the case number designated by the law enforcement officer or law enforcement agency. |
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| (c) | For a removal described in Subsection (5)(a), before noon on the next business day following the date of the removal of the vehicle, vessel, or outboard motor, the tow truck operator or tow truck motor carrier shall send to the Motor Vehicle Division in an electronic format approved by the Motor Vehicle Division:
| (i) | the report described in Subsection (4); or |
| (ii) | the report described in Subsection (5)(d). |
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| (d) | For a removal described in Subsection (5)(a), if the tow truck operator or tow truck motor carrier does not provide the report described in Subsection (4), the tow truck operator or tow truck motor carrier shall provide a report to the Motor Vehicle Division that includes:
| (i) | the name and badge number of the relevant peace officer; |
| (ii) | the name and originating agency identifier of the law enforcement agency; |
| (iii) | the law enforcement agency case number; |
| (iv) | subject to Subsection (5)(e), the vehicle identification number and the license number, temporary permit number, or other identification number issued by a state agency; |
| (v) | the date and time of the removal of the vehicle, vessel, or outboard motor; and |
| (vi) | the reason for the removal of the vehicle, vessel, or outboard motor. |
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| (e) | If the vehicle identification number, license number, temporary permit number, or other identification number issued by a state agency is not available, the report shall include:
| (i) | as much information as is available from both the vehicle identification number and the license plate number of the vehicle, vessel, or outboard motor; and |
| (ii) | a description of the vehicle, vessel, or outboard motor, including the color, make, model, and model year of the vehicle, vessel, or outboard motor. |
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| (f) | Until the tow truck operator or tow truck motor carrier reports the removal as required under this Subsection (5), a tow truck motor carrier may not:
| (i) | collect the fees associated with the removal; or |
| (ii) | begin charging storage fees. |
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| (g) | A vehicle, vessel, or outboard motor removed under this Subsection (5) shall be removed to:
| (i) | a state impound yard; or |
| (ii) | a location that has been requested by the registered owner at the time of removal, if payment is made to the tow truck motor carrier or tow truck operator at the time of removal. |
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| (h) | In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the State Tax Commission may make rules to establish proper format and information required on the form described in Subsection (5)(d), including submission in an electronic format. |
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