- (1) For tax purposes the property of the plan and the plan's income are governed by Section 59-10-201.
- (2) The tax commission, in consultation with the board and the plan, may adopt rules necessary to monitor and implement the tax provisions referred to in Subsection (1) as related to the property of the plan and the plan's income.
Renumbered and Amended by Chapter 8, 2025 Special Session 1