Utah § 59-12-1401 Purpose statement -- Definitions -- Scope of part.

Utah Statutes

§ 59-12-1401 — Purpose statement -- Definitions -- Scope of part.

Utah § 59-12-1401

Title 59Revenue and Taxation

Ch. 59-12Sales and Use Tax Act

Part 59-12-14City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities

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Bluebook

Utah Code Ann. § 59-12-1401 (2026).

Text

(1)In relation to the tax imposed by this part, the legislative findings described in Section 59-12-701 apply similarly to cities and towns as the findings apply to counties.

(2)The definitions of Section 59-12-702 are incorporated into this part.

(3)This part applies only to a city or town that is located within a county of the second, third, fourth, fifth, or sixth class as designated in Section 17-60-104.

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(1) In relation to the tax imposed by this part, the legislative findings described in Section 59-12-701 apply similarly to cities and towns as the findings apply to counties.
(2) The definitions of Section 59-12-702 are incorporated into this part.
(3) This part applies only to a city or town that is located within a county of the second, third, fourth, fifth, or sixth class as designated in Section 17-60-104.