{"data":{"id":"us-ut/utah-code-59-12-1401","jurisdiction":"us-ut","citation":"Utah Code § 59-12-1401","heading":"Purpose statement -- Definitions -- Scope of part.","body":"(1) In relation to the tax imposed by this part, the legislative findings described in Section 59-12-701 apply similarly to cities and towns as the findings apply to counties.\n(2) The definitions of Section 59-12-702 are incorporated into this part.\n(3) This part applies only to a city or town that is located within a county of the second, third, fourth, fifth, or sixth class as designated in Section 17-60-104.","path":["Title 59 Revenue and Taxation","Chapter 59-12 Sales and Use Tax Act","Part 59-12-14 City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter12/59-12-S1401.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"c666e9f3e2b14a73014e475857366c380d4f560302a77615e79da3d926397d86","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-12-1306","next":"us-ut/utah-code-59-12-1402"},"notice":"GroundRules: Original legal text. Not legal advice."}