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UTAH STATUTES AND CODES
59-7-201 - Tax -- Minimum tax.
59-7-201. Tax -- Minimum tax.
(1) There is imposed upon each corporation except those exempt under Section 59-7-102for each taxable year, a tax upon its Utah taxable income derived from sources within this stateother than income for any period which the corporation is required to include in its tax base underSection 59-7-104.
(2) The tax imposed by Subsection (1) shall be 5% of a corporation's Utah taxableincome.
(3) In no case shall the tax be less than $100.
(1) There is imposed upon each corporation except those exempt under Section 59-7-102for each taxable year, a tax upon its Utah taxable income derived from sources within this stateother than income for any period which the corporation is required to include in its tax base underSection 59-7-104.
(2) The tax imposed by Subsection (1) shall be 5% of a corporation's Utah taxableincome.
(3) In no case shall the tax be less than $100.
Amended by Chapter 169, 1993 General Session
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