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Form a Business

Definitions.

Utah Code § 17E-4-101
in effect
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17E-4-101. Definitions. As used in this chapter: (1) "Commission" means the State Tax Commission. (2) "Contributing business" means a person who is centrally assessed and owns a qualifying transmission line. (3) "Division" means the Division of Finance created in Section 63A-3-101. (4) "Qualifying transmission line" means an electrical transmission line that first transmits electrical current within the state on or after January 1, 2026, and operates at a nominal voltage of at least 340,000 volts, including structures, equipment, plant, or fixtures associated with the electrical transmission line. Renumbered and Amended by Chapter 14, 2025 Special Session 1
Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title17E/Chapter4/17E-4-S101.html?v=C17E-4-S101_2025110620251206Fetched: 10/26/2026

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