§ 53-2a-1202 — Definitions.

As used in this part:
(1) "Declared state disaster or emergency" means a declared disaster as defined in Section 53-2a-602.
(2) "Disaster- or emergency-related work" means repairing, renovating, installing, building, rendering services, or other business activities that relate to infrastructure that has been damaged, impaired, or destroyed by a declared state disaster or emergency.
(3) "Disaster period" means a period that begins within 10 days after the first day of a declared state disaster or emergency and that extends for a period of 60 calendar days after the end of the declared state disaster or emergency.
(4) "Infrastructure" means property and equipment owned or used by communications networks, electric generation systems, transmission and distribution systems, gas distribution systems, water pipelines, and related support facilities that serve multiple customers or citizens, including real and personal property, such as buildings, offices, power and communication lines and poles, pipes, structures, and equipment.
(5) "Out-of-state business" means a business entity that:

(5)(a) has no presence in the state, other than any prior disaster- or emergency-related work, and conducts no business in the state, and whose services are requested by a registered business or by a state or local government for purposes of performing disaster- or emergency-related work in the state; and
(5)(b) has no registration or tax filings or presence sufficient to require the collection or payment of a tax in the state prior to the declared state disaster or emergency.
(6) "Out-of-state employee" means an employee who does not work in the state, except for disaster- or emergency-related work during the disaster period.
(7) "Registered business" means a business entity that is currently registered to do business in the state prior to the declared state disaster or emergency.

Legislative History

Enacted by Chapter 376, 2014 General Session