Utah Code Title 59. Revenue and Taxation § 59-2-107. Classes of personal property--Rulemaking authority

(1) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;

(2) defining classes of items considered to be personal property for purposes of this chapter;

(3) defining items that fall into the classes established under Subsection (2); and

(4) defining any class or item as personal property if the commission defined that class or item as personal property prior to January 1, 2004, by: