Terms Used In Utah Code > Title 59 > Chapter 31 > Part 3 - Tax

• Cannabinoid product: means the same as that term is defined in Section 4-41-102. See Utah Code 59-31-101
• Licensee: means a retailer that holds a valid license under Part 2, Licensing, to sell a cannabinoid product. See Utah Code 59-31-101
• Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
• 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
• Retail price: means the amount charged by a retailer for a cannabinoid product. See Utah Code 59-31-101
• 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