(1)
A proposed law submitted to the Legislature by initiative petition and passed by the Legislature takes effect 60 days after the last day of the session of the Legislature in which the law passed, unless:
(a)
a later effective date is included in the proposed law; or
(b)
an earlier effective date is included in the proposed law and the proposed law passes the Legislature by a two-thirds vote of the members elected to each house of the Legislature.
(2)
A proposed law submitted to the people by initiative petition that is approved by the voters at an election takes effect:
(a)
except as provided in Subsections (2)(b) through (e), on the day that is 60 days after the last day of the general session of the Legislature next following the election;
(b)
except as provided in Subsection (2)(d) or (e), if the proposed law effectuates a tax increase:
(i)
except as provided in Subsection (2)(b)(ii), January 1 of the year after the general session of the Legislature next following the election; or
(ii)
at the beginning of the applicable taxable year that begins on or after January 1 of the year after the general session of the Legislature next following the election, for a tax described in:
(A)
Title 59, Chapter 6, Mineral Production Tax Withholding;
(B)
Title 59, Chapter 7, Corporate Franchise and Income Taxes;
(C)
Title 59, Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; or
(D)
Title 59, Chapter 10, Individual Income Tax Act;
(c)
except as provided in Subsection (2)(d) or (e), if the proposed law effectuates a tax decrease:
(i)
except as provided in Subsection (2)(c)(ii), April 1 immediately following the election; or
(ii)
for a tax described in Subsection (2)(b)(ii)(A) through (D), at the beginning of the applicable taxable year that begins on or after January 1 immediately following the election;
(d)
except as provided in Subsection (2)(e), January 1 of the year after the general session of the Legislature next following the election, if the proposed law effectuates a change in a tax described in:
(i)
Title 59, Chapter 2, Property Tax Act;
(ii)
Title 59, Chapter 3, Tax Equivalent Property Act; or
(iii)
Title 59, Chapter 4, Privilege Tax; or
(e)
if the proposed law specifies a special effective date that is after the otherwise applicable effective date described in Subsections (2)(a) through (d), the date specified in the proposed law.
(3)
(a)
The governor may not veto a law adopted by the people.
[(b)]
[The Legislature may amend any initiative approved by the people at any legislative session.]
(b)
If, during the general session next following the passage of a law submitted to the people by initiative petition, the Legislature amends the law, the Legislature:
(i)
shall give deference to the initiative by amending the law in a manner that, in the Legislature's determination, leaves intact the general purpose of the initiative; and
(ii)
notwithstanding Subsection (3)(b)(i), may amend the law in any manner determined necessary by the Legislature to mitigate an adverse fiscal impact of the initiative.
History
Amended by
Chapter
3
,
2024SP4
General Session
,
§
2
, contingently eff.
1/1/2025
, if the amendment to the Utah Constitution proposed by S.J.R. 401, Proposal to Amend Utah Constitution - Voter Legislative Power, 2024 4th Special Session, passes the Legislature and is approved by a majority of those voting on it at the next regular general election.
Amended by
Chapter
206
,
2019
General Session
,
§
2
, eff.
5/14/2019
.
Amended by
Chapter
20
,
2001
General Session
.