Utah Code Title 59. Revenue and Taxation § 59-7-802. Taxation of unrelated business income
Current as of May 05, 2022 | Updated by FindLaw Staff
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(1) An organization which is exempt from taxation as provided in Subsection 59-7-102(1) or Section 59-10-126 shall be subject to the tax imposed by this part on its Utah unrelated business income.
(2) Utah unrelated business income shall be taxed at the rate provided in Section 59-7-104 except that the minimum tax does not apply to organizations subject to the tax under this part.
Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-7-802. Taxation of unrelated business income - last updated May 05, 2022 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-7-802/
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