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. 
 
 
 
 (2) "Tax year" means a one-year period beginning on February 1 and ending on January 31 of the following year.

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