{"data":{"id":"us-ut/utah-code-59-1-1801","jurisdiction":"us-ut","citation":"Utah Code § 59-1-1801","heading":"Definitions.","body":"As used in this part:\n(1) \"Participating payee\" means the same as that term is defined in 26 U.S.C. Sec. 6050W.\n(2) \"Payment settlement entity\" means the same as that term is defined in 26 U.S.C. Sec. 6050W.","path":["Title 59 Revenue and Taxation","Chapter 59-1 General Taxation Policies","Part 59-1-18 Reportable Transactions by Persons Other than Taxpayers"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter1/59-1-S1801.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"330a99023c55e93bf1a1433d507c3cc3568ca65e78d1303d3eb537a8f750ffec","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-1-1717","next":"us-ut/utah-code-59-1-1802"},"notice":"GroundRules: Original legal text. Not legal advice."}