Utah Code § 59-12-2102: Definitions.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-12 Sales and Use Tax Act
- 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