Utah Statutes
§ 59-12-2102 — Definitions.
Utah·Title 59 Revenue and Taxation·Ch. 59-12 Sales and Use Tax Act·Part 59-12-21 City or Town Option Sales and Use Tax Act
As used in this part:
(1)"Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 8, Annexation.
(2)"Annexing area" means an area that is annexed into a city or town.
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Legislative History
Amended by Chapter 399, 2025 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.