Utah Statutes
§ 72-12-107 — Benefits of ride-sharing driver not taxable income.
Utah § 72-12-107
This text of Utah § 72-12-107 (Benefits of ride-sharing driver not 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. § 72-12-107 (2026).
Text
Money and other benefits, other than salary, received by a driver in a ride-sharing arrangement does not constitute income for the purpose of computing gross income under Title 59, Chapter 10, Individual Income Tax Act.
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Legislative History
Renumbered and Amended by Chapter 270, 1998 General Session
Nearby Sections
15
§ 72-1-101
Title.§ 72-1-102
Definitions.§ 72-1-201
Creation of Department of Transportation -- Functions, powers, duties, rights, and responsibilities.§ 72-1-203
Deputy director -- Appointment -- Qualifications -- Other assistants and advisers -- Salaries.§ 72-1-204
Divisions enumerated -- Duties.§ 72-1-212
Special use permitting -- Rulemaking.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 72-12-107, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/72-12-107.