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Utah Code § 59-34-101

Definitions

Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective

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Utah Code § 59-34-101, Definitions, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2345461
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As used in this chapter: (1) "Canoe" means the same as that term is defined in Section 59-2-405. (2) "Division" means the Motor Vehicle Division created in Section 41-1a-106. (3) "Government entity" means the United States, state, county, municipality, or any political subdivision. (4) "Jon boat" means the same as that term is defined in Section 59-2-405.2. (5) "Personal watercraft" means the same as that term is defined in Section 73-18-2. (6) "Pontoon" means the same as that term is defined in Section 59-2-405.2. (7) "Sailboat" means the same as that term is defined in Section 73-18-2. (8) "Utility boat" means the same as that term is defined in Section 59-2-405.2. (9) "Vessel" means the same as that term is defined in Section 73-18-2.