GroundRules
Utah Code § 59-23-3: Definitions.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-23 Brine Shrimp Royalty Act
As used in this chapter:
(1) "Brine shrimp eggs" means dormant, early stage brine shrimp embryos encapsulated as cysts that are harvested from within the state.
(2) "Tax year" means a one-year period beginning on February 1 and ending on January 31 of the following year.
Collected 2026-09-03T11:34:33Z. Source file · JSON