Utah Statutes
§ 59-12-2401 — Definitions.
Utah § 59-12-2401
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-12Sales and Use Tax Act
Part 59-12-24Emergency Services Tax
This text of Utah § 59-12-2401 (Definitions.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Utah Code Ann. § 59-12-2401 (2026).
Text
As used in this part:
(1)"Emergency services" means:
(1)(a) emergency medical services as defined in Section 53-2d-101;
(1)(b) fire protection services; or
(1)(c) a combination of emergency medical services, as defined in Section 53-2d-101, and fire protection services.
(2)"Emergency services tax" means the sales and use tax authorized under Section 59-12-2402.
(3)"Governing body" means:
(3)(a) for a county, city, or town, the legislative body of the county, city, or town; or
(3)(b) for a special service district:
(3)(b)(i) the legislative body of the county, city, or town that established the special service district, if no administrative control board has been created under Section 17D-1-301; or
(3)(b)(ii) the administrative control board of the special service district, if an adminis
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Legislative History
Enacted by Chapter 12, 2025 Special Session 1
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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-12-2401, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-12-2401.