Utah Statutes

§ 59-12-702 — Definitions.

Utah § 59-12-702
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-12Sales and Use Tax Act
Part 59-12-7County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities

This text of Utah § 59-12-702 (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. § 59-12-702 (2026).

Text

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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Bluebook (online)
Utah § 59-12-702, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-12-702.