Utah Code § 59-12-1401
Purpose statement -- Definitions -- Scope of part
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
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- Utah Code § 59-12-1401, Purpose statement -- Definitions -- Scope of part, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2345155
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(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.