Utah Code 59-23-3. Definitions
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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.
Terms Used In Utah Code 59-23-3
- 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) “Tax year” means a one-year period beginning on February 1 and ending on January 31 of the following year.