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Utah Code § 16-4-201

Assessments

Utah · Utah Code Title 16 — Business Entities · Status: effective

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Utah Code § 16-4-201, Assessments, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2327844
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(1) The shares of a nonprofit corporation are subject to assessment for any corporate purpose, except to the extent proscribed by the articles of incorporation. (2) The shares of a profit corporation are subject to assessment if: (a) those shares were subject to assessment before May 1, 2007; and (b) the assessment is not proscribed by the corporation's articles of incorporation.