{"data":{"id":"us-ut/utah-code-59-1-101","jurisdiction":"us-ut","citation":"Utah Code § 59-1-101","heading":"Definitions.","body":"As used in this title:\n(1) \"Commission\" and \"tax commission\" mean the State Tax Commission.\n(2) \"Deficiency\" is as defined in Section 59-1-1402.","path":["Title 59 Revenue and Taxation","Chapter 59-1 General Taxation Policies","Part 59-1-1 General Provisions"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter1/59-1-S101.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"0c5125d38a15e4de27d4b1707fdcfb650707a363b61c5c50ed6ed3973bc599e5","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-58-93-601","next":"us-ut/utah-code-59-1-103"},"notice":"GroundRules: Original legal text. Not legal advice."}