Utah Statutes
§ 59-12-2401 — Definitions.
Utah·Title 59 Revenue and Taxation·Ch. 59-12 Sales and Use Tax Act·Part 59-12-24 Emergency Services Tax
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.