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2011 Utah Code
Title 59 Revenue and Taxation
Chapter 12 Sales and Use Tax Act
Section 2102 Definitions.

59-12-2102. Definitions.
As used in this part:
(1) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 4, Annexation.
(2) "Annexing area" means an area that is annexed into a city or town.

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