Utah Code 59-23-3. Definitions

As used in this chapter:

(1)	“Brine shrimp eggs” means dormant, early stage brine shrimp embryos encapsulated as cysts that are harvested from within the state.

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)	“Tax year” means a one-year period beginning on February 1 and ending on January 31 of the following year.

Amended by Chapter 105, 2010 General Session