59-23-3 - Definitions.
59-23-3. Definitions.
As used in this chapter:
(1) "Brine shrimp eggs" means dormant, early stage brine shrimp embryos encapsulatedas cysts that are harvested from within the state.
(2) "Tax year" means a one-year period beginning on February 1 and ending on January31 of the following year.
Amended by Chapter 105, 2010 General Session