Terms Used In Utah Code > Title 31A > Chapter 8 > Part 4 - Operations

• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Agreement: means the Streamlined Sales and Use Tax Agreement adopted on November 12, 2002, including amendments made to the Streamlined Sales and Use Tax Agreement after November 12, 2002. See Utah Code 59-12-102
• Airline: means the same as that term is defined in Section 59-2-102. See Utah Code 59-12-2202
• Airport facility: means the same as that term is defined in Section 59-12-602. See Utah Code 59-12-2202
• Airport of regional significance: means an airport identified by the Federal Aviation Administration in the most current National Plan of Integrated Airport Systems or an update to the National Plan of Integrated Airport Systems. See Utah Code 59-12-2202
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Annexation: means an annexation to:

  (a)	a county under Title 17, Chapter 2, County Consolidations and Annexations; or

  (b)

  a city or town under 4. See Utah Code 59-12-2202 Annexing area: means an area that is annexed into a county, city, or town. See Utah Code 59-12-2202 Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization Authority board: means the fair park authority board under Section 11-68-301. See Utah Code 59-12-2301 Aviation fuel: means fuel that is sold at airports and used exclusively for the operation of aircraft. See Utah Code 59-13-102 Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings. Bundled transaction: means the sale of two or more items of tangible personal property, products, or services if the tangible personal property, products, or services are: (i)  distinct and identifiable; and (ii)  sold for one nonitemized price. See Utah Code 59-12-102 Certified service provider: means an agent certified: (a)  by the governing board of the agreement; and (b)  to perform a seller's sales and use tax functions for an agreement sales and use tax, as outlined in the contract between the governing board of the agreement and the certified service provider, other than the seller's obligation under Section 59-12-124 to remit a tax on the seller's own purchases. See Utah Code 59-12-102 City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5 Clean fuel: means : (a)  the following special fuels: (i)  propane; (ii)  compressed natural gas; (iii)  liquified natural gas; (iv)  electricity; or (v)  hydrogen; or (b)  any motor or special fuel that meets the clean fuel vehicle standards in the federal Clean Air Act Amendments of 1990, Title II. See Utah Code 59-13-102 Commission: means the State Tax Commission. See Utah Code 59-13-102 Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant. Consumer Price Index: means the Consumer Price Index for All Urban Consumers as published by the Bureau of Labor Statistics of the United States Department of Labor. See Utah Code 59-13-102 Contract: A legal written agreement that becomes binding when signed. Council of governments: means the same as that term is defined in Section 72-2-117. See Utah Code 59-12-2202 County legislative body: means :Utah Code 68-3-12.5 Department: means the Insurance Department. See Utah Code 31A-1-301 Dependent: A person dependent for support upon another. Diesel fuel: includes any combustible liquid, by whatever name the liquid may be known or sold, when the liquid is used in an internal combustion engine for the generation of power to operate a motor vehicle licensed to operate on the highway, except fuel that is subject to the tax imposed in 2, and 4, of this chapter. See Utah Code 59-13-102 Diesel gallon equivalent: means 6. See Utah Code 59-13-102 Director: means a member of the board of directors of a corporation. See Utah Code 31A-1-301 Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial. Distributor: means any person in this state who: (a)  imports or causes to be imported motor fuel for use, distribution, or sale, whether at retail or wholesale; (b)  produces, refines, manufactures, or compounds motor fuel in this state for use, distribution, or sale in this state; (c)  is engaged in the business of purchasing motor fuel for resale in wholesale quantities to retail dealers of motor fuel and who accounts for his own motor fuel tax liability; or (d)  for purposes of 4, only, makes retail sales of aviation fuel to: (i)  federally certificated air carriers; and (ii)  other persons. See Utah Code 59-13-102 Dyed diesel fuel: means diesel fuel that is dyed in accordance with 26 U. See Utah Code 59-13-102 Electronic: means : (a)  relating to technology; and (b)  having: (i)  electrical capabilities; (ii)  digital capabilities; (iii)  magnetic capabilities; (iv)  wireless capabilities; (v)  optical capabilities; (vi)  electromagnetic capabilities; or (vii)  capabilities similar to Subsections (45)(b)(i) through (vi). See Utah Code 59-12-102 Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC Eligible political subdivision: means a political subdivision that: (a)  provides public transit services; (b)  is not a public transit district; and (c)  is not annexed into a public transit district. See Utah Code 59-12-2202 Enrollee: includes an insured. See Utah Code 31A-1-301 Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other. Exchange agreement: means an agreement between licensed suppliers where one is a position holder in a terminal who agrees to deliver taxable special fuel to the other supplier or the other supplier's customer at the loading rack of the terminal where the delivering supplier holds an inventory position. See Utah Code 59-13-102 Fair park authority: means the State Fair Park Authority, created in Section 11-68-201. See Utah Code 59-12-2301 Fair park land: means the same as that term is defined in Section 11-68-101. See Utah Code 59-12-2301 Fair park special event: means an event: (a)  that occurs on fair park land, except within a qualified hotel as defined in Section 11-68-401; (b)  that lasts six months or less; (c)  that is: (i)  sponsored by the fair park authority; or (ii)  provided pursuant to a contract with the fair park authority; (d)  for which a special event permit is obtained under Section 59-12-106; and (e)  where taxable sales occur. See Utah Code 59-12-2301 Fair park special event tax: means a tax imposed under this part on taxable items. See Utah Code 59-12-2301 Federally certificated air carrier: means a person who holds a certificate issued by the Federal Aviation Administration authorizing the person to conduct an all-cargo operation or scheduled operation, as defined in 14 C. See Utah Code 59-13-102 Fiduciary: A trustee, executor, or administrator. Filing: when used as a noun, means an item required to be filed with the department including: (a)  a policy; (b)  a rate; (c)  a form; (d)  a document; (e)  a plan; (f)  a manual; (g)  an application; (h)  a report; (i)  a certificate; (j)  an endorsement; (k)  an actuarial certification; (l)  a licensee annual statement; (m)  a licensee renewal application; (n)  an advertisement; (o)  a binder; or (p)  an outline of coverage. See Utah Code 31A-1-301 Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006. Fixed guideway: means the same as that term is defined in Section 59-12-102. See Utah Code 59-12-2202 Food and food ingredients: includes an item described in Subsection (96)(b)(iii). See Utah Code 59-12-102 Form: means one of the following prepared for general use: (i)  a policy; (ii)  a certificate; (iii)  an application; (iv)  an outline of coverage; or (v)  an endorsement. See Utah Code 31A-1-301 Fuels: means any gas, liquid, solid, mixture, or other energy source which is generally used in an engine or motor for the generation of power, including aviation fuel, clean fuel, diesel fuel, motor fuel, and special fuel. See Utah Code 59-13-102 Gasoline gallon equivalent: means : (a)  5. See Utah Code 59-13-102 Health care: means any of the following intended for use in the diagnosis, treatment, mitigation, or prevention of a human ailment or impairment: (a)  a professional service; (b)  a personal service; (c)  a facility; (d)  equipment; (e)  a device; (f)  supplies; or (g)  medicine. See Utah Code 31A-1-301 Highway: includes :Utah Code 68-3-12.5 Highway: means every way or place, of whatever nature, generally open to the use of the public for the purpose of vehicular travel notwithstanding that the way or place may be temporarily closed for the purpose of construction, maintenance, or repair. See Utah Code 59-13-102 Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC Individual: means a natural person. See Utah Code 31A-1-301 insolvent: means that: (a)  an insurer is unable to pay the insurer's obligations as the obligations are due; (b)  an insurer's total adjusted capital is less than the insurer's mandatory control level RBC under Subsection 31A-17-601(8)(c); or (c)  an insurer's admitted assets are less than the insurer's liabilities. See Utah Code 31A-1-301 Insurance: includes : (i)  a risk distributing arrangement providing for compensation or replacement for damages or loss through the provision of a service or a benefit in kind; (ii)  a contract of guaranty or suretyship entered into by the guarantor or surety as a business and not as merely incidental to a business transaction; and (iii)  a plan in which the risk does not rest upon the person who makes an arrangement, but with a class of persons who have agreed to share the risk. See Utah Code 31A-1-301 Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases. Land: includes :Utah Code 68-3-12.5 Large public transit district: means the same as that term is defined in Section 17B-2a-802. See Utah Code 59-12-2202 Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC Lien: A claim against real or personal property in satisfaction of a debt. Local taxing jurisdiction: means a: (a)  county that is authorized to impose an agreement sales and use tax; (b)  city that is authorized to impose an agreement sales and use tax; or (c)  town that is authorized to impose an agreement sales and use tax. See Utah Code 59-12-102 Major collector highway: means the same as that term is defined in Section 72-4-102. See Utah Code 59-12-2202 Member: means a person having membership rights in an insurance corporation. See Utah Code 31A-1-301 Metropolitan planning organization: means the same as that term is defined in Section 72-1-208. See Utah Code 59-12-2202 Minor arterial highway: means the same as that term is defined in Section 72-4-102. See Utah Code 59-12-2202 Minor collector road: means the same as that term is defined in Section 72-4-102. See Utah Code 59-12-2202 Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5 Motor fuel: means fuel that is commonly or commercially known or sold as gasoline or gasohol and is used for any purpose, but does not include aviation fuel. See Utah Code 59-13-102 Motor fuels received: means : (a)  motor fuels that have been loaded at the refinery or other place into tank cars, placed in any tank at the refinery from which any withdrawals are made directly into tank trucks, tank wagons, or other types of transportation equipment, containers, or facilities other than tank cars, or placed in any tank at the refinery from which any sales, uses, or deliveries not involving transportation are made directly; or (b)  motor fuels that have been imported by any person into the state from any other state or territory by tank car, tank truck, pipeline, or any other conveyance at the time when, and the place where, the interstate transportation of the motor fuel is completed within the state by the person who at the time of the delivery is the owner of the motor fuel. See Utah Code 59-13-102 Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period. Oil pricing service: means an organization that: (a)  publishes wholesale petroleum prices within the United States; (b)  publishes at least 25,000 rack prices on a daily basis; and (c)  receives daily gasoline and diesel prices from at least 100,000 retail outlets in the United States and Canada. See Utah Code 59-13-102 Oversight: Committee review of the activities of a Federal agency or program. Participating: means a plan of insurance under which the insured is entitled to receive a dividend representing a share of the surplus of the insurer. See Utah Code 31A-1-301 Person: means :Utah Code 68-3-12.5 Person: includes : (a)  an individual; (b)  a partnership; (c)  a corporation; (d)  an incorporated or unincorporated association; (e)  a joint stock company; (f)  a trust; (g)  a limited liability company; (h)  a reciprocal; (i)  a syndicate; or (j)  another similar entity or combination of entities acting in concert. See Utah Code 31A-1-301 Policy: includes a service contract issued by: (i)  a motor club under Chapter 11, Motor Clubs; (ii)  a service contract provided under Chapter 6a, Service Contracts; and (iii)  a corporation licensed under: (A)  Chapter 7, Nonprofit Health Service Insurance Corporations; or (B)  Chapter 8, Health Maintenance Organizations and Limited Health Plans. See Utah Code 31A-1-301 Principal arterial highway: means the same as that term is defined in Section 72-4-102. See Utah Code 59-12-2202 Proceeding: includes an action or special statutory proceeding. See Utah Code 31A-1-301 Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5 product transferred electronically: means a product transferred electronically that would be subject to a tax under this chapter if that product was transferred in a manner other than electronically. See Utah Code 59-12-102 Property: includes both real and personal property. See Utah Code 68-3-12.5 Public transit: means the same as that term is defined in Section 17B-2a-802. See Utah Code 59-12-2202 Public transit district: means the same as that term is defined in Section 17B-2a-802. See Utah Code 59-12-2202 Public transit provider: means a public transit district or an eligible political subdivision. See Utah Code 59-12-2202 Public transit service: means a service provided as part of public transit. See Utah Code 59-12-2202 Purchaser: means a person to whom: (a)  a sale of tangible personal property is made; (b)  a product is transferred electronically; or (c)  a service is furnished. See Utah Code 59-12-102 Qualified motor vehicle: means a special fuel-powered motor vehicle used, designed, or maintained for transportation of persons or property which: (i)  has a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds; (ii)  has three or more axles regardless of weight; or (iii)  is used in a combination of vehicles when the weight of the combination of vehicles exceeds 26,000 pounds gross vehicle weight. See Utah Code 59-13-102 Regionally significant transportation facility: means : (a)  in a county of the first or second class: (i)  a principal arterial highway; (ii)  a minor arterial highway; (iii)  a fixed guideway that: (A)  extends across two or more cities or unincorporated areas; or (B)  is an extension to an existing fixed guideway; or (iv)  an airport of regional significance; or (b)  in a county of the second class that is not part of a large public transit district, or in a county of the third, fourth, fifth, or sixth class: (i)  a principal arterial highway; (ii)  a minor arterial highway; (iii)  a major collector highway; (iv)  a minor collector road; or (v)  an airport of regional significance. See Utah Code 59-12-2202 Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant. Road: includes :Utah Code 68-3-12.5 Sale: includes : (i)  installment and credit sales; (ii)  any closed transaction constituting a sale; (iii)  any sale of electrical energy, gas, services, or entertainment taxable under this chapter; (iv)  any transaction if the possession of property is transferred but the seller retains the title as security for the payment of the price; and (v)  any transaction under which right to possession, operation, or use of any article of tangible personal property is granted under a lease or contract and the transfer of possession would be taxable if an outright sale were made. See Utah Code 59-12-102 sales price: include : (i)  the seller's cost of the tangible personal property, a product transferred electronically, or services sold; (ii)  expenses of the seller, including: (A)  the cost of materials used; (B)  a labor cost; (C)  a service cost; (D)  interest; (E)  a loss; (F)  the cost of transportation to the seller; or (G)  a tax imposed on the seller; (iii)  a charge by the seller for any service necessary to complete the sale; or (iv)  consideration a seller receives from a person other than the purchaser if: (A)  (I)  the seller actually receives consideration from a person other than the purchaser; and (II)  the consideration described in Subsection (104)(b)(iv)(A)(I) is directly related to a price reduction or discount on the sale; (B)  the seller has an obligation to pass the price reduction or discount through to the purchaser; (C)  the amount of the consideration attributable to the sale is fixed and determinable by the seller at the time of the sale to the purchaser; and (D)  (I)  (Aa)  the purchaser presents a certificate, coupon, or other documentation to the seller to claim a price reduction or discount; and (Bb)  a person other than the seller authorizes, distributes, or grants the certificate, coupon, or other documentation with the understanding that the person other than the seller will reimburse any seller to whom the certificate, coupon, or other documentation is presented; (II)  the purchaser identifies that purchaser to the seller as a member of a group or organization allowed a price reduction or discount, except that a preferred customer card that is available to any patron of a seller does not constitute membership in a group or organization allowed a price reduction or discount; or (III)  the price reduction or discount is identified as a third party price reduction or discount on the: (Aa)  invoice the purchaser receives; or (Bb)  certificate, coupon, or other documentation the purchaser presents. See Utah Code 59-12-102 Sell: means to exchange a contract of insurance: (a)  by any means; (b)  for money or its equivalent; and (c)  on behalf of an insurance company. See Utah Code 31A-1-301 Seller: includes a marketplace facilitator. See Utah Code 59-12-102 Signature: includes a name, mark, or sign written with the intent to authenticate an instrument or writing. See Utah Code 68-3-12.5 Special fuel: means any fuel regardless of name or character that: (i)  is usable as fuel to operate or propel a motor vehicle upon the public highways of the state; and (ii)  is not taxed under the category of aviation or motor fuel. See Utah Code 59-13-102 State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5 State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102 State highway: means a highway designated as a state highway under Title 72, Chapter 4, Designation of State Highways Act. See Utah Code 59-12-2202 Statute: A law passed by a legislature. Storage: means any keeping or retention of tangible personal property or any other taxable transaction under Subsection 59-12-103(1), in this state for any purpose except sale in the regular course of business. See Utah Code 59-12-102 System for public transit: includes : (i)  the following costs related to public transit: (A)  maintenance costs; or (B)  operating costs; (ii)  a fixed guideway; (iii)  a park and ride facility; (iv)  a passenger station or passenger terminal; (v)  a right-of-way for public transit; or (vi)  the following that serve a public transit facility: (A)  a maintenance facility; (B)  a platform; (C)  a repair facility; (D)  a roadway; (E)  a storage facility; (F)  a utility line; or (G)  a facility or item similar to those described in Subsections (25)(b)(vi)(A) through (F). See Utah Code 59-12-2202 Taxable items: means : (a)  alcoholic beverages; (b)  food and food ingredients; or (c)  prepared food. See Utah Code 59-12-2301 Testimony: Evidence presented orally by witnesses during trials or before grand juries. Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5 Trustee: A person or institution holding and administering property in trust. Two party exchange: means a transaction in which special fuel is transferred between licensed suppliers pursuant to an exchange agreement. See Utah Code 59-13-102 Undyed diesel fuel: means diesel fuel that is not subject to the dyeing requirements in accordance with 26 U. See Utah Code 59-13-102 United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5 Use: means the exercise of any right or power over tangible personal property, a product transferred electronically, or a service under Subsection 59-12-103(1), incident to the ownership or the leasing of that tangible personal property, product transferred electronically, or service. See Utah Code 59-12-102 Ute tribal member: means an enrolled member of the Ute tribe. See Utah Code 59-13-102 Ute tribe: means the Ute Indian Tribe of the Uintah and Ouray Reservation. See Utah Code 59-13-102 Ute trust land: means the lands: (a)  of the Uintah and Ouray Reservation that are held in trust by the United States for the benefit of: (i)  the Ute tribe; (ii)  an individual; or (iii)  a group of individuals; or (b)  specified as trust land by agreement between the governor and the Ute tribe meeting the requirements of Subsections 59-13-201. See Utah Code 59-13-102 Vessel: when used with reference to shipping, includes a steamboat, canal boat, and every structure adapted to be navigated from place to place. See Utah Code 68-3-12.5 Writing: includes :Utah Code 68-3-12.5