Utah § 59-7-201 Tax -- Minimum tax.

Utah Statutes

§ 59-7-201 — Tax -- Minimum tax.

Utah § 59-7-201

Title 59Revenue and Taxation

Ch. 59-7Corporate Franchise and Income Taxes

Part 59-7-2Corporate Income Tax

This text of Utah § 59-7-201 (Tax -- Minimum tax.) 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. § 59-7-201 (2026).

Text

(1)There is imposed upon each corporation, except a corporation that is exempt under Section 59-7-102, a tax upon the corporation's Utah taxable income for the taxable year that is derived from sources within this state other than income for any period that the corporation is required to include in the corporation's tax base under Section 59-7-104.

(2)The tax imposed by Subsection (1) shall be 4.5% of a corporation's Utah taxable income.

(3)In no case shall the tax be less than $100.

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(1) There is imposed upon each corporation, except a corporation that is exempt under Section 59-7-102, a tax upon the corporation's Utah taxable income for the taxable year that is derived from sources within this state other than income for any period that the corporation is required to include in the corporation's tax base under Section 59-7-104.
(2) The tax imposed by Subsection (1) shall be 4.5% of a corporation's Utah taxable income.
(3) In no case shall the tax be less than $100.