Terms Used In Utah Code > Title 41 > Chapter 27 > Part 3 - Commission Reporting

• Commission: means the State Tax Commission. See Utah Code 41-27-101
• Novel vehicle: means a vehicle:
       (3)(a) that is not expressly exempt from registration; and
       (3)(b)

            (3)(b)(i) that does not fit within a vehicle category;

            (3)(b)(ii) with unique characteristics that make it unclear whether the vehicle fits within a vehicle category; or

            (3)(b)(iii) that a reasonable person would not consider the vehicle to be clearly included in an existing vehicle category. See Utah Code 41-27-101
• Utah Code: means the 1953 recodification of the Utah Code, as amended, unless the text expressly references a portion of the 1953 recodification of the Utah Code as it existed:
       (42)(a) on the day on which the 1953 recodification of the Utah Code was enacted; or
       (42)(b)

            (42)(b)(i) after the day described in Subsection (42)(a); and

            (42)(b)(ii) before the most recent amendment to the referenced portion of the 1953 recodification of the Utah Code. See Utah Code 68-3-12.5
• Vehicle: means a motor vehicle, combination of vehicles, trailer, semitrailer, vintage vehicle, restored-modified vehicle, off-highway vehicle, vessel, or park model recreational vehicle. See Utah Code 41-27-101