{"data":{"id":"us-ut/utah-code-59-23-3","jurisdiction":"us-ut","citation":"Utah Code § 59-23-3","heading":"Definitions.","body":"As used in this chapter:\n(1) \"Brine shrimp eggs\" means dormant, early stage brine shrimp embryos encapsulated as cysts that are harvested from within the state.\n(2) \"Tax year\" means a one-year period beginning on February 1 and ending on January 31 of the following year.","path":["Title 59 Revenue and Taxation","Chapter 59-23 Brine Shrimp Royalty Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter23/59-23-S3.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"e0d49d2e0e0881395529fd1b2be726539cfa35bae25a60d77fa38b7366cf3348","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-22-401","next":"us-ut/utah-code-59-23-4"},"notice":"GroundRules: Original legal text. Not legal advice."}