Utah Code Ann. § 59-12-1401 – Purpose statement -- Definitions -- Scope of part. | Midpage
§ 59-12-1401
Utah Code Ann. § 59-12-1401
Purpose statement -- Definitions -- Scope of part.
Effective Nov 6, 2025Amended by Chapter 17, 2025 Special Session 1
(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.
(2) The definitions of Section 59-12-702 are incorporated into this part.
(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.