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Utah Code § 59-8-102

Purpose

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

Taxation
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Utah Code § 59-8-102, Purpose, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344871
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The purpose of this chapter is to provide for the imposition of an in lieu excise tax on the gross receipts of corporations, other than those described in Subsection 59-7-102(3), eleemosynary, religious, or charitable institutions, operating in this state who are not otherwise required to pay income or franchise taxes to the state or to declare dividends.