Utah Code § 59-10-104
Tax basis -- Tax rate -- Exemption
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
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- Citation
- Utah Code § 59-10-104, Tax basis -- Tax rate -- Exemption, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344888
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Full text
(1) A tax is imposed on the state taxable income of a resident individual as provided in this section.
(2) For purposes of Subsection (1), for a taxable year, the tax is an amount equal to the product of:
(a) the resident individual's state taxable income for that taxable year; and
(b) 4.45%.
(3) This section does not apply to a resident individual exempt from taxation under Section 59-10-104.1.