UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 12. Sales and Use Tax Act |
Part 21. City or Town Option Sales and Use Tax Act |
§ 59-12-2102. Definitions.
Latest version.
- As used in this part:
(1) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 4, Annexation. (2) "Annexing area" means an area that is annexed into a city or town.
Enacted by Chapter 323, 2008 General Session