There is a newer version of the Utah Code
2010 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
59-12-1101 - Statewide purpose.
59-12-1101. Statewide purpose.The Legislature finds that a statewide purpose is served by this part in that it enables counties to carry out more effectively the counties' statutorily defined roles as political and legal subdivisions of the state by improving the counties' revenue raising capacities.
Enacted by Chapter 228, 1997 General Session
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