2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 23 - Brine Shrimp Royalty Act
Section 3 - Definitions.

Universal Citation:
UT Code § 59-23-3 (2025)
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59-23-3. Definitions.
As used in this chapter:
  • (1) "Brine shrimp eggs" means dormant, early stage brine shrimp embryos encapsulated as cysts that are harvested from within the state.
  • (2) "Tax year" means a one-year period beginning on February 1 and ending on January 31 of the following year.


Amended by Chapter 105, 2010 General Session
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