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UTAH STATUTES AND CODES
59-8-102 - Purpose.
59-8-102. Purpose.
The purpose of this chapter is to provide for the imposition of an in lieu excise tax on thegross receipts of corporations, other than those described in Subsection 59-7-102(2),eleemosynary, religious, or charitable institutions, operating in this state who are not otherwiserequired to pay income or franchise taxes to the state or to declare dividends.
The purpose of this chapter is to provide for the imposition of an in lieu excise tax on thegross receipts of corporations, other than those described in Subsection 59-7-102(2),eleemosynary, religious, or charitable institutions, operating in this state who are not otherwiserequired to pay income or franchise taxes to the state or to declare dividends.
Amended by Chapter 311, 1995 General Session
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