As used in this title:

(1)  “Commission” and “tax commission” mean the State Tax Commission.

Terms Used In Utah Code 59-1-101

  • 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
(2)  “Deficiency” is as defined in Section 59-1-1402.

Amended by Chapter 212, 2009 General Session