Definitions.

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Brine Shrimp Royalty Act
  5. Definitions.

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  • (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.




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