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2012 Utah Code
Title 59 - Revenue and Taxation
Article 1 - General Taxation Policies
Section 101 - Definitions.


UT Code § 59-1-101 (2012) What's This?

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.


Amended by Chapter 212, 2009 General Session

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