Utah Code Ann. § 63N-4-801
As used in this part:
(3)
(b) "Business entity" does not include a business primarily engaged in the following:
(7) " Qualified project" means a project to build or improve one or more qualified assets for a rural community, including:
(9) "Rural county" means:
(11) "Rural municipality" means a city or town located within the boundaries of:
Amended by Chapter 17, 2025 Special Session 1