17E-4-101. Definitions.
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.