{"data":{"id":"us-ut/utah-code-59-34-101","jurisdiction":"us-ut","citation":"Utah Code § 59-34-101","heading":"Definitions.","body":"As used in this chapter:\n(1) \"Canoe\" means the same as that term is defined in Section 59-2-405.\n(2) \"Division\" means the Motor Vehicle Division created in Section 41-1a-106.\n(3) \"Government entity\" means the United States, state, county, municipality, or any political subdivision.\n(4) \"Jon boat\" means the same as that term is defined in Section 59-2-405.2.\n(5) \"Personal watercraft\" means the same as that term is defined in Section 73-18-2.\n(6) \"Pontoon\" means the same as that term is defined in Section 59-2-405.2.\n(7) \"Sailboat\" means the same as that term is defined in Section 73-18-2.\n(8) \"Utility boat\" means the same as that term is defined in Section 59-2-405.2.\n(9) \"Vessel\" means the same as that term is defined in Section 73-18-2.","path":["Title 59 Revenue and Taxation","Chapter 59-34 Boating Grant Tax","Part 59-34-1 Boating Grant Tax"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter34/59-34-S101.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"2a1c24e048f1b932a2673ac3b4481a313b80a957e6b7bd1c74d76ea0d7edd27f","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-33-302","next":"us-ut/utah-code-59-34-102"},"notice":"GroundRules: Original legal text. Not legal advice."}