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UTAH STATUTES AND CODES
59-7-705 - Minimum tax not applicable to an S corporation.
59-7-705. Minimum tax not applicable to an S corporation.
The minimum tax provided in Section 59-7-104 does not apply to an S corporation subject totaxation under Section 59-7-701.
The minimum tax provided in Section 59-7-104 does not apply to an S corporation subject totaxation under Section 59-7-701.
Amended by Chapter 312, 2009 General Session
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