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Utah Code
Title 59
Revenue and Taxation
Chapter 1
General Taxation Policies
Section 101
Definitions.
     59-1-101.   Definitions.
     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.

Amended by Chapter 212, 2009 General Session
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