Utah Statutes
§ 59-10-104 — Tax basis -- Tax rate -- Exemption.
Utah § 59-10-104
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-10Individual Income Tax Act
Part 59-10-1Determination and Reporting of Tax Liability and Information
This text of Utah § 59-10-104 (Tax basis -- Tax rate -- Exemption.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Utah Code Ann. § 59-10-104 (2026).
Text
(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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Related
Buck v. Tax Commission
2022 UT 11 (Utah Supreme Court, 2022)
Steiner v. Tax Commission
2019 UT 47 (Utah Supreme Court, 2019)
Mawhinney v. City of Draper
2014 UT 54 (Utah Supreme Court, 2014)
Thompson v. Utah State Tax Commission
2004 UT 107 (Utah Supreme Court, 2004)
Benjamin v. UTAH STATE TAX COM'N
2011 UT 14 (Utah Supreme Court, 2011)
Tischmak v. Tax Commission
2025 UT 24 (Utah Supreme Court, 2025)
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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-10-104, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-10-104.