Terms Used In Utah Code > Title 31A > Chapter 2 > Part 3 - Procedures and Enforcement

• Administrator: means the same as that term is defined in Subsection (187). See Utah Code 31A-1-301
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Agency: means :
       (6)(a) a person other than an individual, including a sole proprietorship by which an individual does business under an assumed name; and
       (6)(b) an insurance organization licensed or required to be licensed under Section 31A-23a-301, 31A-25-207, or 31A-26-209. See Utah Code 31A-1-301
• Agreement: means the Streamlined Sales and Use Tax Agreement adopted on November 12, 2002, including amendments made to the Streamlined Sales and Use Tax Agreement after November 12, 2002. See Utah Code 59-12-102
• Airline: means the same as that term is defined in Section 59-2-102. See Utah Code 59-12-2202
• Airport facility: means the same as that term is defined in Section 59-12-602. See Utah Code 59-12-2202
• Airport of regional significance: means an airport identified by the Federal Aviation Administration in the most current National Plan of Integrated Airport Systems or an update to the National Plan of Integrated Airport Systems. See Utah Code 59-12-2202
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Annexation: means an annexation to a city or town under Title 10, Chapter 2, Part 4, Annexation. See Utah Code 59-12-2102
• Annexation: means an annexation to:
       (4)(a) a county under Title 17, Chapter 2, County Consolidations and Annexations; or
       (4)(b) a city or town under Title 10, Chapter 2, Part 4, Annexation. See Utah Code 59-12-2202
• Annexing area: means an area that is annexed into a city or town. See Utah Code 59-12-2102
• Annexing area: means an area that is annexed into a county, city, or town. See Utah Code 59-12-2202
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Application: means a document:
       (10)(a)

            (10)(a)(i) completed by an applicant to provide information about the risk to be insured; and

            (10)(a)(ii) that contains information that is used by the insurer to evaluate risk and decide whether to:

                 (10)(a)(ii)(A) insure the risk under:

                      (10)(a)(ii)(A)(I) the coverage as originally offered; or

                      (10)(a)(ii)(A)(II) a modification of the coverage as originally offered; or

                 (10)(a)(ii)(B) decline to insure the risk; or
       (10)(b) used by the insurer to gather information from the applicant before issuance of an annuity contract. See Utah Code 31A-1-301
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Aviation fuel: means fuel that is sold at airports and used exclusively for the operation of aircraft. See Utah Code 59-13-102
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• Bundled transaction: means the sale of two or more items of tangible personal property, products, or services if the tangible personal property, products, or services are:
            (19)(a)(i) distinct and identifiable; and
            (19)(a)(ii) sold for one nonitemized price. See Utah Code 59-12-102
• Certificate: means evidence of insurance given to:
       (23)(a) an insured under a group insurance policy; or
       (23)(b) a third party. See Utah Code 31A-1-301
• Certified service provider: means an agent certified:
       (23)(a) by the governing board of the agreement; and
       (23)(b) to perform a seller's sales and use tax functions for an agreement sales and use tax, as outlined in the contract between the governing board of the agreement and the certified service provider, other than the seller's obligation under Section 59-12-124 to remit a tax on the seller's own purchases. See Utah Code 59-12-102
• Cigarette: means a roll made wholly or in part of tobacco:
       (2)(a) regardless of:

            (2)(a)(i) the size of the roll;

            (2)(a)(ii) the shape of the roll;

            (2)(a)(iii) whether the tobacco is flavored, adulterated, or mixed with any other ingredient; or

            (2)(a)(iv) whether the tobacco is heated or burned; and
       (2)(b) if the roll has a wrapper or cover that is made of paper or any other substance or material except tobacco. See Utah Code 59-14-102
• Cigarette rolling machine: means a device or machine that has the capability to produce at least 150 cigarettes in less than 30 minutes. See Utah Code 59-14-102
• Cigarette rolling machine operator: means a person who:
       (4)(a)

            (4)(a)(i) controls, leases, owns, possesses, or otherwise has available for use a cigarette rolling machine; and

            (4)(a)(ii) makes the cigarette rolling machine available for use by another person to produce a cigarette; or
       (4)(b) offers for sale, at retail, a cigarette produced from the cigarette rolling machine. See Utah Code 59-14-102
• City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
• Clean fuel: means :
       (2)(a) the following special fuels:

            (2)(a)(i) propane;

            (2)(a)(ii) compressed natural gas;

            (2)(a)(iii) liquified natural gas;

            (2)(a)(iv) electricity; or

            (2)(a)(v) hydrogen; or
       (2)(b) any motor or special fuel that meets the clean fuel vehicle standards in the federal Clean Air Act Amendments of 1990, Title II. See Utah Code 59-13-102
• Commission: means the State Tax Commission. See Utah Code 59-13-102
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• consultant: means a person who:
       (99)(a) advises another person about insurance needs and coverages;
       (99)(b) is compensated by the person advised on a basis not directly related to the insurance placed; and
       (99)(c) except as provided in Section 31A-23a-501, is not compensated directly or indirectly by an insurer or producer for advice given. See Utah Code 31A-1-301
• Consumer: means a person that is not required:
       (5)(a) under Section 59-14-201 to obtain a license under Section 59-14-202;
       (5)(b) under Section 59-14-301 to obtain a license under Section 59-14-202; or
       (5)(c) to obtain a license under Section 59-14-803. See Utah Code 59-14-102
• Consumer Price Index: means the Consumer Price Index for All Urban Consumers as published by the Bureau of Labor Statistics of the United States Department of Labor. See Utah Code 59-13-102
• Contract: A legal written agreement that becomes binding when signed.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Corporation: means an insurance corporation, except when referring to:
            (34)(a)(i) a corporation doing business:

                 (34)(a)(i)(A) as:

                      (34)(a)(i)(A)(I) an insurance producer;

                      (34)(a)(i)(A)(II) a surplus lines producer;

                      (34)(a)(i)(A)(III) a limited line producer;

                      (34)(a)(i)(A)(IV) a consultant;

                      (34)(a)(i)(A)(V) a managing general agent;

                      (34)(a)(i)(A)(VI) a reinsurance intermediary;

                      (34)(a)(i)(A)(VII) a third party administrator; or

                      (34)(a)(i)(A)(VIII) an adjuster; and

                 (34)(a)(i)(B) under:

                      (34)(a)(i)(B)(I) Chapter 23a, Insurance Marketing - Licensing Producers, Consultants, and Reinsurance Intermediaries;

                      (34)(a)(i)(B)(II) Chapter 25, Third Party Administrators; or

                      (34)(a)(i)(B)(III) Chapter 26, Insurance Adjusters; or
            (34)(a)(ii) a noninsurer that is part of a holding company system under Chapter 16, Insurance Holding Companies. See Utah Code 31A-1-301
• Council of governments: means the same as that term is defined in Section Utah Code 59-12-2202
• County legislative body: means :
       (8)(a) the county commission, in the county commission or expanded county commission form of government established under Title 17, Chapter 52a, Changing Forms of County Government;
       (8)(b) the county council, in the county executive-council optional form of government authorized by Section 17-52a-203; and
       (8)(c) the county council, in the council-manager optional form of government authorized by Section 17-52a-204. See Utah Code 68-3-12.5
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Deemer clause: means a provision under this title under which upon the occurrence of a condition precedent, the commissioner is considered to have taken a specific action. See Utah Code 31A-1-301
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Department: means the Insurance Department. See Utah Code 31A-1-301
• Diesel fuel: includes any combustible liquid, by whatever name the liquid may be known or sold, when the liquid is used in an internal combustion engine for the generation of power to operate a motor vehicle licensed to operate on the highway, except fuel that is subject to the tax imposed in Part 2, Motor Fuel, and Part 4, Aviation Fuel, of this chapter. See Utah Code 59-13-102
• Diesel gallon equivalent: means 6. See Utah Code 59-13-102
• Distributor: means any person in this state who:
       (7)(a) imports or causes to be imported motor fuel for use, distribution, or sale, whether at retail or wholesale;
       (7)(b) produces, refines, manufactures, or compounds motor fuel in this state for use, distribution, or sale in this state;
       (7)(c) is engaged in the business of purchasing motor fuel for resale in wholesale quantities to retail dealers of motor fuel and who accounts for his own motor fuel tax liability; or
       (7)(d) for purposes of Part 4, Aviation Fuel, only, makes retail sales of aviation fuel to:

            (7)(d)(i) federally certificated air carriers; and

            (7)(d)(ii) other persons. See Utah Code 59-13-102
• Docket: A log containing brief entries of court proceedings.
• Domestic insurer: means an insurer organized under the laws of this state. See Utah Code 31A-1-301
• Dyed diesel fuel: means diesel fuel that is dyed in accordance with Utah Code 59-13-102
• Electronic cigarette: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
• Electronic cigarette product: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
• Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
• Eligible political subdivision: means a political subdivision that:
       (11)(a) provides public transit services;
       (11)(b) is not a public transit district; and
       (11)(c) is not annexed into a public transit district. See Utah Code 59-12-2202
• Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Exchange agreement: means an agreement between licensed suppliers where one is a position holder in a terminal who agrees to deliver taxable special fuel to the other supplier or the other supplier's customer at the loading rack of the terminal where the delivering supplier holds an inventory position. See Utah Code 59-13-102
• Federally certificated air carrier: means a person who holds a certificate issued by the Federal Aviation Administration authorizing the person to conduct an all-cargo operation or scheduled operation, as defined in Utah Code 59-13-102
• Fiduciary: A trustee, executor, or administrator.
• Filed: means that a filing is:
            (69)(a)(i) submitted to the department as required by and in accordance with applicable statute, rule, or filing order;
            (69)(a)(ii) received by the department within the time period provided in applicable statute, rule, or filing order; and
            (69)(a)(iii) accompanied by the appropriate fee in accordance with:

                 (69)(a)(iii)(A) Section 31A-3-103; or

                 (69)(a)(iii)(B) rule. See Utah Code 31A-1-301
• Filing: when used as a noun, means an item required to be filed with the department including:
       (70)(a) a policy;
       (70)(b) a rate;
       (70)(c) a form;
       (70)(d) a document;
       (70)(e) a plan;
       (70)(f) a manual;
       (70)(g) an application;
       (70)(h) a report;
       (70)(i) a certificate;
       (70)(j) an endorsement;
       (70)(k) an actuarial certification;
       (70)(l) a licensee annual statement;
       (70)(m) a licensee renewal application;
       (70)(n) an advertisement;
       (70)(o) a binder; or
       (70)(p) an outline of coverage. See Utah Code 31A-1-301
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Fixed guideway: means the same as that term is defined in Section 59-12-102. See Utah Code 59-12-2202
• Food and food ingredients: includes an item described in Subsection (99)(b)(iii). See Utah Code 59-12-102
• Fuels: means any gas, liquid, solid, mixture, or other energy source which is generally used in an engine or motor for the generation of power, including aviation fuel, clean fuel, diesel fuel, motor fuel, and special fuel. See Utah Code 59-13-102
• Gasoline gallon equivalent: means :
       (12)(a) 5. See Utah Code 59-13-102
• Highway: means every way or place, of whatever nature, generally open to the use of the public for the purpose of vehicular travel notwithstanding that the way or place may be temporarily closed for the purpose of construction, maintenance, or repair. See Utah Code 59-13-102
• Highway: includes :
       (15)(a) a public bridge;
       (15)(b) a county way;
       (15)(c) a county road;
       (15)(d) a common road; and
       (15)(e) a state road. See Utah Code 68-3-12.5
• Importer: means a person that imports into the United States, either directly or indirectly, a finished cigarette for sale or distribution. See Utah Code 59-14-102
• Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. ^{Source: FDIC}
• Indian tribal entity: means a federally recognized Indian tribe, tribal entity, or any other person doing business as a distributor or retailer of cigarettes on tribal lands located in the state. See Utah Code 59-14-102
• Individual: means a natural person. See Utah Code 31A-1-301
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Insurance: includes :
            (96)(b)(i) a risk distributing arrangement providing for compensation or replacement for damages or loss through the provision of a service or a benefit in kind;
            (96)(b)(ii) a contract of guaranty or suretyship entered into by the guarantor or surety as a business and not as merely incidental to a business transaction; and
            (96)(b)(iii) a plan in which the risk does not rest upon the person who makes an arrangement, but with a class of persons who have agreed to share the risk. See Utah Code 31A-1-301
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Land: includes :
       (18)(a) land;
       (18)(b) a tenement;
       (18)(c) a hereditament;
       (18)(d) a water right;
       (18)(e) a possessory right; and
       (18)(f) a claim. See Utah Code 68-3-12.5
• Large public transit district: means the same as that term is defined in Section 17B-2a-802. See Utah Code 59-12-2202
• License: includes a certificate of authority issued to an insurer. See Utah Code 31A-1-301
• Lien: A claim against real or personal property in satisfaction of a debt.
• Little cigar: means a roll for smoking that:
       (12)(a) is made wholly or in part of tobacco;
       (12)(b) uses an integrated cellulose acetate filter or other similar filter; and
       (12)(c) is wrapped in a substance:

            (12)(c)(i) containing tobacco; and

            (12)(c)(ii) that is not exclusively natural leaf tobacco. See Utah Code 59-14-102
• Local taxing jurisdiction: means a:
       (68)(a) county that is authorized to impose an agreement sales and use tax;
       (68)(b) city that is authorized to impose an agreement sales and use tax; or
       (68)(c) town that is authorized to impose an agreement sales and use tax. See Utah Code 59-12-102
• Major collector highway: means the same as that term is defined in Section Utah Code 59-12-2202
• manufacturer: means a person that:
            (13)(a)(i) manufactures, fabricates, assembles, processes, or labels a finished cigarette; or
            (13)(a)(ii) makes, modifies, mixes, manufactures, fabricates, assembles, processes, labels, repackages, relabels, or imports an electronic cigarette product or a nicotine product. See Utah Code 59-14-102
• Metropolitan planning organization: means the same as that term is defined in Section Utah Code 59-12-2202
• Minor arterial highway: means the same as that term is defined in Section Utah Code 59-12-2202
• Minor collector road: means the same as that term is defined in Section Utah Code 59-12-2202
• Moist snuff: means tobacco that:
       (14)(a) is finely cut, ground, or powdered;
       (14)(b) has at least 45% moisture content, as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
       (14)(c) is not intended to be:

            (14)(c)(i) smoked; or

            (14)(c)(ii) placed in the nasal cavity; and
       (14)(d) except for single-use pouches of loose tobacco, is not packaged, produced, sold, or distributed in single-use units, including:

            (14)(d)(i) tablets;

            (14)(d)(ii) lozenges;

            (14)(d)(iii) strips;

            (14)(d)(iv) sticks; or

            (14)(d)(v) packages containing multiple single-use units. See Utah Code 59-14-102
• Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
• Motor fuel: means fuel that is commonly or commercially known or sold as gasoline or gasohol and is used for any purpose, but does not include aviation fuel. See Utah Code 59-13-102
• Motor fuels received: means :
       (15)(a) motor fuels that have been loaded at the refinery or other place into tank cars, placed in any tank at the refinery from which any withdrawals are made directly into tank trucks, tank wagons, or other types of transportation equipment, containers, or facilities other than tank cars, or placed in any tank at the refinery from which any sales, uses, or deliveries not involving transportation are made directly; or
       (15)(b) motor fuels that have been imported by any person into the state from any other state or territory by tank car, tank truck, pipeline, or any other conveyance at the time when, and the place where, the interstate transportation of the motor fuel is completed within the state by the person who at the time of the delivery is the owner of the motor fuel. See Utah Code 59-13-102
• Nicotine: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
• Nicotine product: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Oil pricing service: means an organization that:
       (16)(a) publishes wholesale petroleum prices within the United States;
       (16)(b) publishes at least 25,000 rack prices on a daily basis; and
       (16)(c) receives daily gasoline and diesel prices from at least 100,000 retail outlets in the United States and Canada. See Utah Code 59-13-102
• Order: means an order of the commissioner. See Utah Code 31A-1-301
• Oversight: Committee review of the activities of a Federal agency or program.
• Participating: means a plan of insurance under which the insured is entitled to receive a dividend representing a share of the surplus of the insurer. See Utah Code 31A-1-301
• Person: includes :
       (146)(a) an individual;
       (146)(b) a partnership;
       (146)(c) a corporation;
       (146)(d) an incorporated or unincorporated association;
       (146)(e) a joint stock company;
       (146)(f) a trust;
       (146)(g) a limited liability company;
       (146)(h) a reciprocal;
       (146)(i) a syndicate; or
       (146)(j) another similar entity or combination of entities acting in concert. See Utah Code 31A-1-301
• Person: means :
       (24)(a) an individual;
       (24)(b) an association;
       (24)(c) an institution;
       (24)(d) a corporation;
       (24)(e) a company;
       (24)(f) a trust;
       (24)(g) a limited liability company;
       (24)(h) a partnership;
       (24)(i) a political subdivision;
       (24)(j) a government office, department, division, bureau, or other body of government; and
       (24)(k) any other organization or entity. See Utah Code 68-3-12.5
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Principal arterial highway: means the same as that term is defined in Section Utah Code 59-12-2202
• Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
• Proceeding: includes an action or special statutory proceeding. See Utah Code 31A-1-301
• Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
• producer: means a person licensed or required to be licensed under the laws of this state to sell, solicit, or negotiate insurance. See Utah Code 31A-1-301
• Product transferred electronically: means a product transferred electronically that would be subject to a tax under this chapter if that product was transferred in a manner other than electronically. See Utah Code 59-12-102
• Property: includes both real and personal property. See Utah Code 68-3-12.5
• Public transit: means the same as that term is defined in Section 17B-2a-802. See Utah Code 59-12-2202
• public transit district: means a public transit district organized under Title 17B, Chapter 2a, Part 8, Public Transit District Act. See Utah Code 59-12-2002
• Public transit district: means the same as that term is defined in Section 17B-2a-802. See Utah Code 59-12-2202
• Public transit provider: means a public transit district or an eligible political subdivision. See Utah Code 59-12-2202
• Public transit service: means a service provided as part of public transit. See Utah Code 59-12-2202
• Purchaser: means a person to whom:
       (108)(a) a sale of tangible personal property is made;
       (108)(b) a product is transferred electronically; or
       (108)(c) a service is furnished. See Utah Code 59-12-102
• Qualified motor vehicle: means a special fuel-powered motor vehicle used, designed, or maintained for transportation of persons or property which:
            (17)(a)(i) has a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds;
            (17)(a)(ii) has three or more axles regardless of weight; or
            (17)(a)(iii) is used in a combination of vehicles when the weight of the combination of vehicles exceeds 26,000 pounds gross vehicle weight. See Utah Code 59-13-102
• Rate: means :
            (163)(a)(i) the cost of a given unit of insurance; or
            (163)(a)(ii) for property or casualty insurance, that cost of insurance per exposure unit either expressed as:

                 (163)(a)(ii)(A) a single number; or

                 (163)(a)(ii)(B) a pure premium rate, adjusted before the application of individual risk variations based on loss or expense considerations to account for the treatment of:

                      (163)(a)(ii)(B)(I) expenses;

                      (163)(a)(ii)(B)(II) profit; and

                      (163)(a)(ii)(B)(III) individual insurer variation in loss experience. See Utah Code 31A-1-301
• Regionally significant transportation facility: means :
       (24)(a) in a county of the first or second class:

            (24)(a)(i) a principal arterial highway;

            (24)(a)(ii) a minor arterial highway;

            (24)(a)(iii) a fixed guideway that:

                 (24)(a)(iii)(A) extends across two or more cities or unincorporated areas; or

                 (24)(a)(iii)(B) is an extension to an existing fixed guideway; or

            (24)(a)(iv) an airport of regional significance; or
       (24)(b) in a county of the second class that is not part of a large public transit district, or in a county of the third, fourth, fifth, or sixth class:

            (24)(b)(i) a principal arterial highway;

            (24)(b)(ii) a minor arterial highway;

            (24)(b)(iii) a major collector highway;

            (24)(b)(iv) a minor collector road; or

            (24)(b)(v) an airport of regional significance. See Utah Code 59-12-2202
• Reinsurance: means an insurance transaction where an insurer, for consideration, transfers any portion of the risk it has assumed to another insurer. See Utah Code 31A-1-301
• Reinsurer: means a person licensed in this state as an insurer with the authority to assume reinsurance. See Utah Code 31A-1-301
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
• Retailer: means a person that:
       (22)(a) sells or distributes a cigarette, an electronic cigarette product, or a nicotine product to a consumer in the state; or
       (22)(b) intends to sell or distribute a cigarette, an electronic cigarette product, or a nicotine product to a consumer in the state. See Utah Code 59-14-102
• Road: includes :
       (33)(a) a public bridge;
       (33)(b) a county way;
       (33)(c) a county road;
       (33)(d) a common road; and
       (33)(e) a state road. See Utah Code 68-3-12.5
• Sale: includes :
            (118)(b)(i) installment and credit sales;
            (118)(b)(ii) any closed transaction constituting a sale;
            (118)(b)(iii) any sale of electrical energy, gas, services, or entertainment taxable under this chapter;
            (118)(b)(iv) any transaction if the possession of property is transferred but the seller retains the title as security for the payment of the price; and
            (118)(b)(v) any transaction under which right to possession, operation, or use of any article of tangible personal property is granted under a lease or contract and the transfer of possession would be taxable if an outright sale were made. See Utah Code 59-12-102
• sales price: include :
            (107)(b)(i) the seller's cost of the tangible personal property, a product transferred electronically, or services sold;
            (107)(b)(ii) expenses of the seller, including:

                 (107)(b)(ii)(A) the cost of materials used;

                 (107)(b)(ii)(B) a labor cost;

                 (107)(b)(ii)(C) a service cost;

                 (107)(b)(ii)(D) interest;

                 (107)(b)(ii)(E) a loss;

                 (107)(b)(ii)(F) the cost of transportation to the seller; or

                 (107)(b)(ii)(G) a tax imposed on the seller;
            (107)(b)(iii) a charge by the seller for any service necessary to complete the sale; or
            (107)(b)(iv) consideration a seller receives from a person other than the purchaser if:

                 (107)(b)(iv)(A)

                      (107)(b)(iv)(A)(I) the seller actually receives consideration from a person other than the purchaser; and

                      (107)(b)(iv)(A)(II) the consideration described in Subsection (107)(b)(iv)(A)(I) is directly related to a price reduction or discount on the sale;

                 (107)(b)(iv)(B) the seller has an obligation to pass the price reduction or discount through to the purchaser;

                 (107)(b)(iv)(C) the amount of the consideration attributable to the sale is fixed and determinable by the seller at the time of the sale to the purchaser; and

                 (107)(b)(iv)(D)

                      (107)(b)(iv)(D)(I)

                           (107)(b)(iv)(D)(I)(Aa) the purchaser presents a certificate, coupon, or other documentation to the seller to claim a price reduction or discount; and

                           (107)(b)(iv)(D)(I)(Bb) a person other than the seller authorizes, distributes, or grants the certificate, coupon, or other documentation with the understanding that the person other than the seller will reimburse any seller to whom the certificate, coupon, or other documentation is presented;

                      (107)(b)(iv)(D)(II) the purchaser identifies that purchaser to the seller as a member of a group or organization allowed a price reduction or discount, except that a preferred customer card that is available to any patron of a seller does not constitute membership in a group or organization allowed a price reduction or discount; or

                      (107)(b)(iv)(D)(III) the price reduction or discount is identified as a third party price reduction or discount on the:

                           (107)(b)(iv)(D)(III)(Aa) invoice the purchaser receives; or

                           (107)(b)(iv)(D)(III)(Bb) certificate, coupon, or other documentation the purchaser presents. See Utah Code 59-12-102
• Security: means a:
            (176)(a)(i) note;
            (176)(a)(ii) stock;
            (176)(a)(iii) bond;
            (176)(a)(iv) debenture;
            (176)(a)(v) evidence of indebtedness;
            (176)(a)(vi) certificate of interest or participation in a profit-sharing agreement;
            (176)(a)(vii) collateral-trust certificate;
            (176)(a)(viii) preorganization certificate or subscription;
            (176)(a)(ix) transferable share;
            (176)(a)(x) investment contract;
            (176)(a)(xi) voting trust certificate;
            (176)(a)(xii) certificate of deposit for a security;
            (176)(a)(xiii) certificate of interest of participation in an oil, gas, or mining title or lease or in payments out of production under such a title or lease;
            (176)(a)(xiv) commodity contract or commodity option;
            (176)(a)(xv) certificate of interest or participation in, temporary or interim certificate for, receipt for, guarantee of, or warrant or right to subscribe to or purchase any of the items listed in Subsections (176)(a)(i) through (xiv); or
            (176)(a)(xvi) another interest or instrument commonly known as a security. See Utah Code 31A-1-301
• Seller: includes a marketplace facilitator. See Utah Code 59-12-102
• Service of process: The service of writs or summonses to the appropriate party.
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• Signature: includes a name, mark, or sign written with the intent to authenticate an instrument or writing. See Utah Code 68-3-12.5
• Special fuel: means any fuel regardless of name or character that:
            (20)(a)(i) is usable as fuel to operate or propel a motor vehicle upon the public highways of the state; and
            (20)(a)(ii) is not taxed under the category of aviation or motor fuel. See Utah Code 59-13-102
• Stamp: means the indicia required to be placed on a cigarette package that evidences payment of the tax on cigarettes required by Section 59-14-205. See Utah Code 59-14-102
• State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102
• State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
• State highway: means a highway designated as a state highway under Title 72, Chapter 4, Designation of State Highways Act. See Utah Code 59-12-2202
• Statute: A law passed by a legislature.
• Storage: means any keeping or retention of tangible personal property or any other taxable transaction under Subsection 59-12-103(1), in this state for any purpose except sale in the regular course of business. See Utah Code 59-12-102
• Subpoena: A command to a witness to appear and give testimony.
• Summons: Another word for subpoena used by the criminal justice system.
• Surplus: means the excess of assets over the sum of paid-in capital and liabilities. See Utah Code 31A-1-301
• System for public transit: includes :
            (26)(b)(i) the following costs related to public transit:

                 (26)(b)(i)(A) maintenance costs; or

                 (26)(b)(i)(B) operating costs;
            (26)(b)(ii) a fixed guideway;
            (26)(b)(iii) a park and ride facility;
            (26)(b)(iv) a passenger station or passenger terminal;
            (26)(b)(v) a right-of-way for public transit; or
            (26)(b)(vi) the following that serve a public transit facility:

                 (26)(b)(vi)(A) a maintenance facility;

                 (26)(b)(vi)(B) a platform;

                 (26)(b)(vi)(C) a repair facility;

                 (26)(b)(vi)(D) a roadway;

                 (26)(b)(vi)(E) a storage facility;

                 (26)(b)(vi)(F) a utility line; or

                 (26)(b)(vi)(G) a facility or item similar to those described in Subsections (26)(b)(vi)(A) through (F). See Utah Code 59-12-2202
• Testify: Answer questions in court.
• Testify: means to make an oral statement under oath or affirmation. See Utah Code 68-3-12.5
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Tobacco product: includes :
            (24)(b)(i) a cigarette produced from a cigarette rolling machine;
            (24)(b)(ii) a little cigar; or
            (24)(b)(iii) moist snuff. See Utah Code 59-14-102
• Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
• Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
• Tribal lands: means land held by the United States in trust for a federally recognized Indian tribe. See Utah Code 59-14-102
• Trustee: A person or institution holding and administering property in trust.
• Two party exchange: means a transaction in which special fuel is transferred between licensed suppliers pursuant to an exchange agreement. See Utah Code 59-13-102
• Undyed diesel fuel: means diesel fuel that is not subject to the dyeing requirements in accordance with Utah Code 59-13-102
• United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
• Use: means the exercise of any right or power over tangible personal property, a product transferred electronically, or a service under Subsection 59-12-103(1), incident to the ownership or the leasing of that tangible personal property, product transferred electronically, or service. See Utah Code 59-12-102
• Ute tribal member: means an enrolled member of the Ute tribe. See Utah Code 59-13-102
• Ute tribe: means the Ute Indian Tribe of the Uintah and Ouray Reservation. See Utah Code 59-13-102
• Ute trust land: means the lands:
       (29)(a) of the Uintah and Ouray Reservation that are held in trust by the United States for the benefit of:

            (29)(a)(i) the Ute tribe;

            (29)(a)(ii) an individual; or

            (29)(a)(iii) a group of individuals; or
       (29)(b) specified as trust land by agreement between the governor and the Ute tribe meeting the requirements of Subsections 59-13-201. See Utah Code 59-13-102
• Vessel: when used with reference to shipping, includes a steamboat, canal boat, and every structure adapted to be navigated from place to place. See Utah Code 68-3-12.5
• Writing: includes :
       (48)(a) printing;
       (48)(b) handwriting; and
       (48)(c) information stored in an electronic or other medium if the information is retrievable in a perceivable format. See Utah Code 68-3-12.5