Utah § 17E-4-101 Definitions.

Utah Statutes

§ 17E-4-101 — Definitions.

Utah § 17E-4-101

Title 17ECounties and State Government

Ch. 17E-4Counties and the State Tax Commission and Division of Finance

Part 17E-4-1General Provisions

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Bluebook

Utah Code Ann. § 17E-4-101 (2026).

Text

As used in this chapter:

(1)"Commission" means the State Tax Commission.

(2)"Contributing business" means a person who is centrally assessed and owns a qualifying transmission line.

(3)"Division" means the Division of Finance created in Section 63A-3-101.

(4)"Qualifying transmission line" means an electrical transmission line that first transmits electrical current within the state on or after January 1, 2026, and operates at a nominal voltage of at least 340,000 volts, including structures, equipment, plant, or fixtures associated with the electrical transmission line.

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As used in this chapter:
(1) "Commission" means the State Tax Commission.
(2) "Contributing business" means a person who is centrally assessed and owns a qualifying transmission line.
(3) "Division" means the Division of Finance created in Section 63A-3-101.
(4) "Qualifying transmission line" means an electrical transmission line that first transmits electrical current within the state on or after January 1, 2026, and operates at a nominal voltage of at least 340,000 volts, including structures, equipment, plant, or fixtures associated with the electrical transmission line.