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Revenue and Taxation | |
Brine Shrimp Royalty Act | |
Section 3 | Definitions. |
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59-23-3. Definitions. As used in this chapter: (1) "Brine shrimp eggs" means dormant, early stage brine shrimp embryos encapsulated as cysts that are harvested from within the state. (2) "Tax year" means a one-year period beginning on February 1 and ending on January 31 of the following year.
Amended by Chapter 105, 2010 General Session |
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