59-23-3. Definitions.
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/ut/title-59/chapter-23/59-23-3A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
(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