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, 2010, including those provisions that became
effective during 2009 with the specific adoption of their retroactive effective dates but
excluding all changes to the code enacted after January 1, 2010.