42-1001. Definitions
In this title, unless the context otherwise requires:
1. " Board" or " state board" means either the state board of tax appeals or the state board of equalization, as applicable.
2. " Court" means the tax court or superior court, whichever is applicable.
3. " Department" means the department of revenue.
4. " Director" means the director of the department.
5. " Internal revenue code" means the United States internal revenue code of 1986, as amended and in effect as of January 1, 2015, including those provisions that became effective during 2014 with the specific adoption of their retroactive effective dates but excluding all changes to the code enacted after January 1, 2015.
Section: 42-1001 42-1002 42-1003 42-1004 42-1005 42-1006 42-1007 42-1008 42-1051 42-1052 42-1053 42-1101 42-1101.01 42-1102 42-1103 NextLast modified: October 13, 2016