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Utah · Through 2026 General Session

Utah Code § 59-12-2102: Definitions.

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Where this section sits in the code
  1. Title 59 Revenue and Taxation
  2. Chapter 59-12 Sales and Use Tax Act
  3. Part 59-12-21 City or Town Option Sales and Use Tax Act

As used in this part:

(1) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 8, Annexation.

(2) "Annexing area" means an area that is annexed into a city or town.

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

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