Utah Statutes
§ 59-34-101 — Definitions.
As used in this chapter:
(1)"Canoe" means the same as that term is defined in Section 59-2-405.
(2)"Division" means the Motor Vehicle Division created in Section 41-1a-106.
(3)"Government entity" means the United States, state, county, municipality, or any political subdivision.
(4)"Jon boat" means the same as that term is defined in Section 59-2-405.2.
(5)"Personal watercraft" means the same as that term is defined in Section 73-18-2.
(6)"Pontoon" means the same as that term is defined in Section 59-2-405.2.
(7)"Sailboat" means the same as that term is defined in Section 73-18-2.
(8)"Utility boat" means the same as that term is defined in Section 59-2-405.2.
(9)"Vessel" means the same as that term is defined in Section 73-18-2.
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Legislative History
Enacted by Chapter 336, 2025 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.