Utah Statutes
§ 59-10-104 — Tax basis -- Tax rate -- Exemption.
Utah·Title 59 Revenue and Taxation·Ch. 59-10 Individual Income Tax Act·Part 59-10-1 Determination and Reporting of Tax Liability and Information
(1)A tax is imposed on the state taxable income of a resident individual as provided in this section.
(2)For purposes of Subsection (1), for a taxable year, the tax is an amount equal to the product of:
(2)(a) the resident individual's state taxable income for that taxable year; and
(2)(b) 4.5%.
(3)This section does not apply to a resident individual exempt from taxation under Section 59-10-104.1.
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Legislative History
Amended by Chapter 407, 2025 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.