Utah Statutes

§ 59-12-1101 — Statewide purpose.

Utah·Title 59 Revenue and Taxation·Ch. 59-12 Sales and Use Tax Act·Part 59-12-11 County Option Sales and Use Tax
The Legislature finds that a statewide purpose is served by this part in that it enables counties to carry out more effectively the counties' statutorily defined roles as political and legal subdivisions of the state by improving the counties' revenue raising capacities.

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Legislative History

Enacted by Chapter 228, 1997 General Session

Nearby Sections

15
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