15 chapters · 409 sections in this title.
Utah Code § 19-12-102 Definitions.
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19-12-102. Definitions. As used in this chapter: (1) "Air pollutant" means the same as that term is defined in Section 19-2-102. (2) "Air pollutant source" means the same as that term is defined in Section 19-2-102. (3) "Air pollution" means the same as that term is defined in Se…
Utah Code § 19-12-201 Sales and use tax exemption for certain purchases or leases related to pollution control.
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19-12-201. Sales and use tax exemption for certain purchases or leases related to pollution control. (1) Except as provided in Subsection (2), a purchase or lease of the following is exempt from a tax imposed under Title 59, Chapter 12, Sales and Use Tax Act: (a) freestanding pol…
Utah Code § 19-12-202 Certification required before claiming a sales and use tax exemption.
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19-12-202. Certification required before claiming a sales and use tax exemption. (1) Before a person may claim a sales and use tax exemption under Section 19-12-201, the person shall obtain certification issued in accordance with Section 19-12-303. (2) Except as provided in Subse…
Refunds -- Interest.
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19-12-203. Refunds -- Interest. (1) A person that pays a tax under Title 59, Chapter 12, Sales and Use Tax Act, on a purchase or lease that would otherwise be exempt under Section 19-12-201, except that the director has not issued a certification under Section 19-12-303, may obta…