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Utah · Through 2026 General Session

Utah Code § 59-1-1801: Definitions.

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Where this section sits in the code
  1. Title 59 Revenue and Taxation
  2. Chapter 59-1 General Taxation Policies
  3. Part 59-1-18 Reportable Transactions by Persons Other than Taxpayers

As used in this part:

(1) "Participating payee" means the same as that term is defined in 26 U.S.C. Sec. 6050W.

(2) "Payment settlement entity" means the same as that term is defined in 26 U.S.C. Sec. 6050W.

Collected 2026-09-03T11:34:33Z. Source file · JSON

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