§ 59-23-3. Definitions.  


Latest version.
  •      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.
Amended by Chapter 105, 2010 General Session