An embodiment of the present disclosure provides a utility vehicle that includes a cargo bed area, an adjustable seat assembly, a tailgate, and a latch. The adjustable seat assembly includes a seat portion and a backrest assembly. The adjustable seat assembly is selectively movable between seating and expanded cargo bed configurations. The seat portion is pivotally movable between the cargo bed area and a stowed position below the cargo bed area. The backrest assembly is pivotally movable from the cargo bed area to a stowed position adjacent the cargo bed area. The tailgate is pivotally attached to the backrest assembly. The latch on the tailgate is configured to selectively engage cargo bed area to hold the backrest assembly in the seating configuration and engage at least one coupling at the end of at least one of the cargo bed area at the rear bed opening.