As used in this chapter: (1) "Commission" means the State Tax Commission. (2) "Contributing business" means a person who is centrally assessed and owns a qualifying transmission line. (3) "Division" means the Division of Finance created in Section 63A-3-101. (4) "Qualifying transmission line" means an electrical transmission line that first transmits electrical current within the state on or after January 1, 2026, and operates at a nominal voltage of at least 340,000 volts, including structures, equipment, plant, or fixtures associated with the electrical transmission line. Renumbered and Amended by Chapter 14, 2025 Special Session 1
‹ Prev All Utah sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.