Utah Code Title 59. Revenue and Taxation § 59-7-201. Tax--Minimum tax

(1) There is imposed upon each corporation, except a corporation that is exempt under Section 59-7-102, a tax upon the corporation's Utah taxable income for the taxable year that is derived from sources within this state other than income for any period that the corporation is required to include in the corporation's tax base under Section 59-7-104.

(2) The tax imposed by Subsection (1) shall be 4.55% of a corporation's Utah taxable income.

(3) In no case shall the tax be less than $100.