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2025 Utah Code
Title 17E - Counties and State Government
Chapter 4 - Counties and the State Tax Commission and Division of Finance
Part 1 - General Provisions
Section 101 - Definitions
Universal Citation:
UT Code § 17E-4-101 (2025)
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Effective 11/6/2025
17E-4-101. Definitions.
As used in this chapter:
Renumbered and Amended by Chapter 14, 2025 Special Session 1
17E-4-101. Definitions.
As used in this chapter:
- (1)"Commission" means the State Tax Commission.
- (2)"Contributing business" means a person who is centrally assessed and owns a qualifying transmission line.
- (3)"Division" means the Division of Finance created in Section 63A-3-101.
- (4)"Qualifying transmission line" means an electrical transmission line that first transmits electrical current within the state on or after January 1, 2026, and operates at a nominal voltage of at least 340,000 volts, including structures, equipment, plant, or fixtures associated with the electrical transmission line.
Renumbered and Amended by Chapter 14, 2025 Special Session 1
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