Utah Title 59 — Revenue And Taxation :: 59-23-3 — Definitions.

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