59-1-1801. Definitions.
As used in this part:
(1) "Participating payee" means the same as that term is defined in 26 U.S.C. Sec. 6050W.
(2) "Payment settlement entity" means the same as that term is defined in 26 U.S.C. Sec. 6050W.
Definitions.
Utah Code § 59-1-1801, under Part 59-1-18: Reportable Transactions by Persons Other than Taxpayers.
Utah Code § 59-1-1801