Utah Statutes
§ 59-23-3 — Definitions.
Utah § 59-23-3
This text of Utah § 59-23-3 (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. § 59-23-3 (2026).
Text
As used in this chapter:
(1)"Brine shrimp eggs" means dormant, early stage brine shrimp embryos encapsulated as cysts that are harvested from within the state.
(2)"Tax year" means a one-year period beginning on February 1 and ending on January 31 of the following year.
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Legislative History
Amended by Chapter 105, 2010 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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-23-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-23-3.