{"data":{"id":"us-ut/utah-code-17e-4-101","jurisdiction":"us-ut","citation":"Utah Code § 17E-4-101","heading":"Definitions.","body":"As used in this chapter:\n(1) \"Commission\" means the State Tax Commission.\n(2) \"Contributing business\" means a person who is centrally assessed and owns a qualifying transmission line.\n(3) \"Division\" means the Division of Finance created in Section 63A-3-101.\n(4) \"Qualifying transmission line\" means an electrical transmission line that first transmits electrical current within the state on or after January 1, 2026, and operates at a nominal voltage of at least 340,000 volts, including structures, equipment, plant, or fixtures associated with the electrical transmission line.","path":["Title 17E Counties and State Government","Chapter 17E-4 Counties and the State Tax Commission and Division of Finance","Part 17E-4-1 General Provisions"],"source_url":"https://le.utah.gov/xcode/Title17E/Chapter4/17E-4-S101.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"694d3f2253862bd1659629458290f0129e649de252f2ea461eeef95ba083c419","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-17e-3-101","next":"us-ut/utah-code-17e-4-201"},"notice":"GroundRules: Original legal text. Not legal advice."}