Go to Previous Versions
of
this Section
2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
Part 21 - City or Town Option Sales and Use Tax Act
Section 2102 - Definitions.
Universal Citation:
UT Code § 59-12-2102 (2025)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
Effective 5/7/2025
59-12-2102. Definitions.
As used in this part:
Amended by Chapter 399, 2025 General Session
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 8, Annexation.
- (2)"Annexing area" means an area that is annexed into a city or town.
Amended by Chapter 399, 2025 General Session
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.