As used in this title:
(1) "Commission" and "tax commission" mean the State Tax Commission.
(2) "Deficiency" is as defined in Section 59-1-1402.
Utah Code § 59-1-101
Definitions
Amended by Chapter 212, 2009 General Session
Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.