US Laws, Codes, Statutes & Cases

     59-12-901.   Definitions.
     As used in this part:
     (1) "Association of governments" means the following created under the authority of Title 11, Chapter 13, Interlocal Cooperation Act:
     (a) an association of governments; or
     (b) a regional council that acts as an association of governments.
     (2) "Consumer price index" is as described in Section 1(f)(4), Internal Revenue Code, and defined in Section 1(f)(5), Internal Revenue Code.
     (3) "Pounds of food donated" means the aggregate number of pounds of food and food ingredients donated to a qualified emergency food agency:
     (a) on or after January 1, 1998; and
     (b) for which sales or use tax was paid under Part 1, Tax Collection, by the person donating the food.
     (4) "Qualified emergency food agency" means an organization that is:
     (a) (i) exempt from federal income taxation under Section 501(c)(3), Internal Revenue Code; or
     (ii) an association of governments;
     (b) as part of its activities operates a program that has as the program's primary purpose to:
     (i) warehouse and distribute food to other agencies and organizations providing food and food ingredients to low-income persons; or
     (ii) provide food and food ingredients directly to low-income persons; and
     (c) is certified to claim a refund by the State Community Services Office in accordance with Section 9-4-1404.

Amended by Chapter 312, 2003 General Session