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Current as of January 01, 2025 | Updated by Findlaw Staff
As used in this part:
(1) “Affected area” means the portion of a county in which a tax is imposed under Subsection 59-12-802(4).
(2) “Emergency medical services” means the same as that term is defined in Section 53-2d-101.
(3) “Federally qualified health center” means the same as that term is defined in 42 U.S.C. Sec. 1395x.
(4) “Freestanding urgent care center” means a facility that provides outpatient health care service:
(a) on an as-needed basis, without an appointment;
(b) to the public;
(c) for the diagnosis and treatment of a medical condition if that medical condition does not require hospitalization or emergency intervention for a life threatening or potentially permanently disabling condition; and
(d) including one or more of the following services:
(i) a medical history physical examination;
(ii) an assessment of health status; or
(iii) treatment:
(A) for a variety of medical conditions; and
(B) that is commonly offered in a physician's office.
(5) “Municipality” means a city or town.
(6) “Nursing care facility” means the same as that term is defined in Section 26B-2-201.
(7) “Political subdivision” means a county, municipality, local district, or special service district.
(8) “Rural city hospital” means a hospital owned by a city that is located within a third, fourth, fifth, or sixth class county.
(9) “Rural county health care facility” means a:
(a) rural county hospital; or
(b) rural county nursing care facility.
(10) “Rural county hospital” means a hospital owned by a county that is:
(a) a third, fourth, fifth, or sixth class county, as defined in Section 17-50-501; and
(b) located outside of a standard metropolitan statistical area, as designated by the United States Bureau of the Census.
(11) “Rural county nursing care facility” means a nursing care facility owned by:
(a) a county that is:
(i) a third, fourth, fifth, or sixth class county, as defined in Section 17-50-501; and
(ii) located outside of a standard metropolitan statistical area, as designated by the United States Census Bureau; or
(b) a special service district if the special service district is:
(i) created for the purpose of operating the nursing care facility; and
(ii) within a county that is:
(A) a third, fourth, fifth, or sixth class county, as defined in Section 17-50-501; and
(B) located outside of a standard metropolitan statistical area, as designated by the United States Census Bureau.
(12) “Rural emergency medical services” means emergency medical services that are provided by a county that is:
(a) a third, fourth, fifth, or sixth class county, as defined in Section 17-50-501; and
(b) located outside of a standard metropolitan statistical area, as designated by the United States Census Bureau.
(13) “Rural health clinic” means the same as that term is defined in 42 U.S.C. Sec. 1395x.
Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-12-801. Definitions - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-12-801/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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