Utah Code 59-1-101. Definitions
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As used in this title:
(1) “Commission” and “tax commission” mean the State Tax Commission.
Terms Used In Utah Code 59-1-101
- 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
(2) “Deficiency” is as defined in Section 59-1-1402 .