Section 3 - Definitions.

UT Code § 59-23-3 (2019) (N/A)
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(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.