UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 12. Sales and Use Tax Act |
Part 11. County Option Sales and Use Tax |
§ 59-12-1101. Statewide purpose.
Latest version.
- The Legislature finds that a statewide purpose is served by this part in that it enables counties to carry out more effectively the counties' statutorily defined roles as political and legal subdivisions of the state by improving the counties' revenue raising capacities.
Enacted by Chapter 228, 1997 General Session