Utah Code > Title 59 > Chapter 1 > Part 13 – Reportable Transactions Act


§ 59-1-1301	Title
§ 59-1-1302	Definitions
§ 59-1-1303	Taxpayer disclosure of reportable transactions
§ 59-1-1304	Penalty for taxpayer failure to disclose a reportable transaction
§ 59-1-1305	Penalty for taxpayer underpayment of tax attributable to a reportable transaction
§ 59-1-1306	Material advisor disclosure of reportable transactions
§ 59-1-1307	Material advisor maintenance of list
§ 59-1-1308	Material advisor penalties
§ 59-1-1309	Penalty may be waived, reduced, or compromised for reasonable cause

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Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
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.
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
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
United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5