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2006 Utah Code - 59-7-701 — Taxation of S corporations.

     59-7-701.   Taxation of S corporations.
     An S corporation, except one described in Subsection 59-7-102(2), shall be taxed for state purposes in the same manner as taxed for federal purposes as provided in Subtitle A, Chapter 1S, Internal Revenue Code, and as modified by this chapter. The tax rate for S corporations shall be the rate provided for corporations under Section 59-7-104. Taxes owed under this section shall be subject to the estimated tax payments as provided in Section 59-7-504.

Amended by Chapter 311, 1995 General Session

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