Utah Code § 17E-4-101
Definitions
Utah · Utah Code Title 17E — Counties and State Government · Status: effective
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- Citation
- Utah Code § 17E-4-101, Definitions, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2330230
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Full text
As used in this chapter:
(1) "Commission" means the State Tax Commission.
(2) "Contributing business" means a person who is centrally assessed and owns a qualifying transmission line.
(3) "Division" means the Division of Finance created in Section 63A-3-101.
(4) "Qualifying transmission line" means an electrical transmission line that first transmits electrical current within the state on or after January 1, 2026, and operates at a nominal voltage of at least 340,000 volts, including structures, equipment, plant, or fixtures associated with the electrical transmission line.