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Code · Utah · Title 59 — Revenue and Taxation · Chapter 34

59-34-101. Definitions.

172 words·~1 min read·/ut/title-59/chapter-34/59-34-101

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 1/1/2026
59-34-101. Definitions.
As used in this chapter:
(1)"Canoe" means the same as that term is defined in Section 59-2-405 .
(2)"Division" means the Motor Vehicle Division created in Section 41-1a-106 .
(3)"Government entity" means the United States, state, county, municipality, or any political subdivision.
(4)"Jon boat" means the same as that term is defined in Section 59-2-405.2 .
(5)"Personal watercraft" means the same as that term is defined in Section 73-18-2 .
(6)"Pontoon" means the same as that term is defined in Section 59-2-405.2 .
(7)"Sailboat" means the same as that term is defined in Section 73-18-2 .
(8)"Utility boat" means the same as that term is defined in Section 59-2-405.2 .
(9)"Vessel" means the same as that term is defined in Section 73-18-2 .
Enacted by Chapter 336 , 2025 General Session
Technically renumbered to avoid duplication of newly enacted code also in SB0207, Chapter 339, also in SB0200, Chapter 336.also in HB0378, Chapter 258, also in SB0207, Chapter 339.
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