UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 7. Corporate Franchise and Income Taxes |
Part 7. S Corporations |
§ 59-7-701. Taxation of S corporations -- Revenue and Taxation Interim Committee study. |
§ 59-7-705. Minimum tax not applicable to an S corporation. |
§ 59-7-706. Distribution and credit of revenues. |
§ 59-7-707. Commission rulemaking authority. |