Utah Statutes

§ 59-7-203 — Computation of Utah taxable income.

Utah § 59-7-203
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-7Corporate Franchise and Income Taxes
Part 59-7-2Corporate Income Tax

This text of Utah § 59-7-203 (Computation of Utah taxable income.) 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. § 59-7-203 (2026).

Text

For purposes of the tax imposed by this part, Utah taxable income shall be determined in accordance with Part 1, Corporate Tax Generally, except that wherever the date December 31, 1930 appears, the date December 31, 1958 shall be substituted, and wherever the date January 1, 1931 appears, the date January 1, 1959 shall be substituted.

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Legislative History

Amended by Chapter 169, 1993 General Session

Nearby Sections

15
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Bluebook (online)
Utah § 59-7-203, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-7-203.