§ 11-57-102 — Definitions.

Utah § 11-57-102

• Jurisdiction: Utah
• Title 11: Cities, Counties, and Local Taxing Units
• Ch. 11-57: Personal Use Expenditures for Political Subdivision Officers and Employees

Text

As used in this chapter:
(1) "Employee" means a person who is not an elected or appointed officer and who is employed on a full- or part-time basis by a political subdivision.
(2) "Officer" means a person who is elected or appointed to an office or position within a political subdivision.
(3) (3)(a) "Personal use expenditure" means an expenditure made without the authority of law that:
(3)(a)(i) is not directly related to the performance of an activity as an officer or employee of a political subdivision;
(3)(a)(ii) primarily furthers a personal interest of an officer or employee of a political subdivision or the family, a friend, or an associate of an officer or employee of a political subdivision; and
(3)(a)(iii) would constitute taxable income under federal law.
(3)(b) "Personal use expenditure" does not include:
(3)(b)(i) a de minimis or incidental expenditure;
(3)(b)(ii) a monthly vehicle allowance; or
(3)(b)(iii) a government vehicle that an officer or employee uses to travel to and from the officer or employee's official duties, including an allowance for personal use as provided by a written policy of the political subdivision.
(4) "Political subdivision" means any county, city, town, school district, community reinvestment agency, special improvement or taxing district, special district, special service district, entity created by an interlocal agreement adopted under Title 11, Chapter 13, Interlocal Cooperation Act, or other governmental subdivision or public corporation.
(5) "Public funds" means the same as that term is defined in Section 51-7-3.

Legislative History

Amended by Chapter 16, 2023 General Session