59-12-2102. Definitions.
As used in this part:
(1) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 8, Annexation.
(2) "Annexing area" means an area that is annexed into a city or town.
Definitions.
Utah Code § 59-12-2102, under Part 59-12-21: City or Town Option Sales and Use Tax Act.
Utah Code § 59-12-2102