Definitions.

Utah Code § 59-34-101, under Part 59-34-1: Boating Grant Tax.

Utah Code § 59-34-101

59-34-101. Definitions.

As used in this chapter:

(1) "Canoe" means the same as that term is defined in Section. 59-2-405

(2) "Division" means the Motor Vehicle Division created in Section. 41-1a-106

(3) "Government entity" means the United States, state, county, municipality, or any political subdivision.

(4) "Jon boat" means the same as that term is defined in Section. 59-2-405.2

(5) "Personal watercraft" means the same as that term is defined in Section. 73-18-2

(6) "Pontoon" means the same as that term is defined in Section. 59-2-405.2

(7) "Sailboat" means the same as that term is defined in Section. 73-18-2

(8) "Utility boat" means the same as that term is defined in Section. 59-2-405.2

(9) "Vessel" means the same as that term is defined in Section. 73-18-2