Terms Used In Utah Code > Title 79 > Chapter 6 > Part 7 - Refiner Gasoline Sulfur Standard Sales and Use Tax Exemption Reporting

• 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.
• Office: means the Office of Energy Development created in Section 79-6-401. See Utah Code 79-6-102
• 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
• Refiner: means any person who owns, leases, operates, controls, or supervises a refinery. See Utah Code 79-6-701
• Refiner tax exemption certification: means a certification issued by the office in accordance with Section 79-6-702. See Utah Code 79-6-701
• Refinery: means a facility where gasoline or diesel fuel is produced, including a facility at which blendstocks are combined to produce gasoline or diesel fuel, or at which blendstock is added to gasoline or diesel fuel. See Utah Code 79-6-701
• 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
• 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