GroundRules
Utah Code § 59-12-1401: Purpose statement -- Definitions -- Scope of part.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-12 Sales and Use Tax Act
- Part 59-12-14 City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities
(1) In relation to the tax imposed by this part, the legislative findings described in Section 59-12-701 apply similarly to cities and towns as the findings apply to counties.
(2) The definitions of Section 59-12-702 are incorporated into this part.
(3) This part applies only to a city or town that is located within a county of the second, third, fourth, fifth, or sixth class as designated in Section 17-60-104.
Collected 2026-09-03T11:34:33Z. Source file · JSON