Utah Statutes
§ 59-7-116.5 — Real estate investment trusts.
Utah § 59-7-116.5
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-7Corporate Franchise and Income Taxes
Part 59-7-1Corporate Tax Generally
This text of Utah § 59-7-116.5 (Real estate investment trusts.) 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. § 59-7-116.5 (2026).
Text
(1)A real estate investment trust that is not a captive real estate investment trust shall be taxed on the same income taxed for federal purposes under the Internal Revenue Code.
(2)Any income taxable under this section shall be taxed at the same rate and in the same manner provided for in this chapter.
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Legislative History
Amended by Chapter 389, 2008 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 § 59-7-116.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-7-116.5.