GroundRules
Utah Code § 17E-4-101: Definitions.
Where this section sits in the code
- Title 17E Counties and State Government
- Chapter 17E-4 Counties and the State Tax Commission and Division of Finance
- Part 17E-4-1 General Provisions
As used in this chapter:
(1) "Commission" means the State Tax Commission.
(2) "Contributing business" means a person who is centrally assessed and owns a qualifying transmission line.
(3) "Division" means the Division of Finance created in Section 63A-3-101.
(4) "Qualifying transmission line" means an electrical transmission line that first transmits electrical current within the state on or after January 1, 2026, and operates at a nominal voltage of at least 340,000 volts, including structures, equipment, plant, or fixtures associated with the electrical transmission line.
Collected 2026-09-03T11:34:33Z. Source file · JSON