GroundRules
Utah Code § 59-34-101: Definitions.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-34 Boating Grant Tax
- Part 59-34-1 Boating Grant Tax
As used in this chapter:
(1) "Canoe" means the same as that term is defined in Section 59-2-405.
(2) "Division" means the Motor Vehicle Division created in Section 41-1a-106.
(3) "Government entity" means the United States, state, county, municipality, or any political subdivision.
(4) "Jon boat" means the same as that term is defined in Section 59-2-405.2.
(5) "Personal watercraft" means the same as that term is defined in Section 73-18-2.
(6) "Pontoon" means the same as that term is defined in Section 59-2-405.2.
(7) "Sailboat" means the same as that term is defined in Section 73-18-2.
(8) "Utility boat" means the same as that term is defined in Section 59-2-405.2.
(9) "Vessel" means the same as that term is defined in Section 73-18-2.
Collected 2026-09-03T11:34:33Z. Source file · JSON