Utah Statutes

§ 59-12-702 — Definitions.

Utah·Title 59 Revenue and Taxation·Ch. 59-12 Sales and Use Tax Act·Part 59-12-7 County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities

As used in this part:

(1)"Administrative unit" means a division of a private nonprofit organization or institution that:
(1)(a) would, if it were a separate entity, be a botanical organization or cultural organization; and
(1)(b) consistently maintains books and records separate from those of the administrative unit's parent organization.
(2)"Aquarium" means a park or building where a collection of water animals and plants is kept for study, conservation, and public exhibition.
(3)"Aviary" means a park or building where a collection of birds is kept for study, conservation, and public exhibition.
(4)"Botanical organization" means:
(4)(a) a private nonprofit organization or institution having as the private nonprofit organization's or institution's primary purpose the advancement and pr

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Legislative History

Amended by Chapter 9, 2025 Special Session 1

Nearby Sections

15
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