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.