Utah Code Title 59. Revenue and Taxation § 59-15-101. Tax basis--Rate

(i) $11 per 31-gallon barrel for beer imported or manufactured:

(ii) $13.10 per 31-gallon barrel for beer imported or manufactured:

(i) shall be imposed at a proportionate rate for:

(ii) may not be imposed more than once on the same beer.

(b)(i) manufactured or imported for sale, use, or distribution outside the state;  and

(ii) exported from the state.