{"data":{"id":"us-ut/utah-code-59-12-2102","jurisdiction":"us-ut","citation":"Utah Code § 59-12-2102","heading":"Definitions.","body":"As used in this part:\n(1) \"Annexation\" means an annexation to a city or town under Title 10, Chapter 2, Part 8, Annexation.\n(2) \"Annexing area\" means an area that is annexed into a city or town.","path":["Title 59 Revenue and Taxation","Chapter 59-12 Sales and Use Tax Act","Part 59-12-21 City or Town Option Sales and Use Tax Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter12/59-12-S2102.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"72c89567d75855be2e0a0b65f7af334d220f0f740c32538bbf6db651804977ff","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-12-2007","next":"us-ut/utah-code-59-12-2103"},"notice":"GroundRules: Original legal text. Not legal advice."}