yourstate.us
Home / Utah / Revenue and Taxation
Utah Code § 59-7-203

Computation of Utah taxable income

Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective

Taxation
Get this as JSONEmbed this
Cite this
Citation
Utah Code § 59-7-203, Computation of Utah taxable income, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344775
Permanent ID
ys:prov:2344775@1
SHA-256
8381caf32b1f50d2f5e6bc7a87aa3e5de107d934402d5c5c8837d12c1b8b9233

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full 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.