There Is a Newer Version of the Utah Code
2011 Utah Code
Title 59 Revenue and Taxation
Chapter 1 General Taxation Policies
Section 101 Definitions.
59-1-101. Definitions.As used in this title:
(1) "Commission" and "tax commission" mean the State Tax Commission.
(2) "Deficiency" is as defined in Section 59-1-1402.
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