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Utah Code Title 59. Revenue and Taxation § 59-7-116.5. Real estate investment trusts

Current as of January 01, 2025 | Updated by Findlaw Staff

(1) A real estate investment trust that is not a captive real estate investment trust shall be taxed on the same income taxed for federal purposes under the Internal Revenue Code.

(2) Any income taxable under this section shall be taxed at the same rate and in the same manner provided for in this chapter.

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-7-116.5. Real estate investment trusts - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-7-116-5/

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