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2011 Utah Code
Title 59 Revenue and Taxation
Chapter 12 Sales and Use Tax Act
Section 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.

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