Utah Code Ann. § 41-6a-1406
(2) The vehicle, vessel, or outboard motor under Subsection (1) shall be removed or impounded to:
(3) The peace officer may move a vehicle, vessel, or outboard motor or cause it to be removed by a tow truck motor carrier that meets standards established:
(4)
(a) Immediately after the removal of the vehicle, vessel, or outboard motor, a report of the removal shall be sent to the Motor Vehicle Division by:
(b) The report shall be in a form specified by the Motor Vehicle Division and shall include:
(c) Until the tow truck operator or tow truck motor carrier reports the removal as required under this Subsection (4), a tow truck motor carrier or impound yard may not:
(5)
(b) The notice shall:
(6)
(a) The vehicle, vessel, or outboard motor shall be released after the registered owner, lien holder, or the owner's agent:
(b)
(c) The administrative impound fee assessed under Subsection (6)(a)(iv) shall be waived or refunded by the State Tax Commission if the registered owner, lien holder, or owner's agent presents written evidence to the State Tax Commission that:
(7)
(11)
(b)
(ii) The fees under this Subsection (11)(b) shall: