Utah Code Title 34A. Utah Labor Code § 34A-2-1003. Issuance of a waiver

(a) elects not to include an owner, partner, or corporate officer or director as an employee under a workers' compensation policy in accordance with Section 34A-2-103 and Subsection 34A-2-104(3) or (4);

(b) employs no other employee on the day on which the commission issues the waiver to the business entity;

(c) provides to the commission the information required by Section 34A-2-1004; and

(d) pays a fee established by the commission in accordance with Section 63J-1-504, except that the fee may not exceed $50.

(2)(a) A waiver issued under this section expires one year from the day on which it is issued unless renewed by the holder of the waiver.

(b) To renew a waiver issued under this part, the holder of the waiver shall:

(a) the business entity's waiver is invalid; and

(b) the business entity is required to provide workers' compensation coverage for that employee in accordance with Section 34A-2-201.