59-12-1401. Purpose statement -- Definitions -- Scope of part.
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/ut/title-59/chapter-12/59-12-1401A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 11/6/2025
59-12-1401. Purpose statement -- Definitions -- Scope of part.
(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 .
Amended by Chapter 17 , 2025 Special Session 1