2006 Utah Code - 59-10-104 (Superseded 01/01/07) — Tax basis -- Rates -- Exemption.

     59-10-104 (Superseded 01/01/07).   Tax basis -- Rates -- Exemption.
     (1) Except as provided in Subsection (4), for taxable years beginning on or after January 1, 2001, a tax is imposed on the state taxable income, as defined in Section 59-10-112, of every resident individual as provided in this section.
     (2) For an individual, other than a husband and wife or head of household required to use the tax table under Subsection (3), the tax under this section is imposed in accordance with the following table:
If the state taxable income is:                The tax is:
Less than or equal to $863                2.3% of the state taxable income
Greater than $863 but less than or equal        $20, plus 3.3% of state taxable
    to $1,726                        income greater than $863
Greater than $1,726 but less than or equal        $48, plus 4.2% of state taxable
    to $2,588                        income greater than $1,726
Greater than $2,588 but less than or equal        $85, plus 5.2% of state taxable
    to $3,450                        income greater than $2,588
Greater than $3,450 but less than or equal        $129, plus 6% of state taxable
    to $4,313                        income greater than $3,450
Greater than $4,313                    $181, plus 7% of state taxable
                                income greater than $4,313
     (3) For a husband and wife filing a single return jointly, or a head of household as defined in Section 2(b), Internal Revenue Code, filing a single return, the tax under this section is imposed in accordance with the following table:
If the state taxable income is:                The tax is:
Less than or equal to $1,726                2.3% of the state taxable income
Greater than $1,726 but less than or equal        $40, plus 3.3% of state taxable
    to $3,450                        income greater than $1,726
Greater than $3,450 but less than or equal        $97, plus 4.2% of state taxable
    to $5,176                        income greater than $3,450
Greater than $5,176 but less than or equal        $169, plus 5.2% of state taxable
    to $6,900                        income greater than $5,176
Greater than $6,900 but less than or equal        $259, plus 6% of state taxable
    to $8,626                        income greater than $6,900
Greater than $8,626                    $362, plus 7% of state taxable
                                income greater than $8,626
     (4) This section does not apply to a resident individual exempt from taxation under Section 59-10-104.1.

Amended by Chapter 323, 2001 General Session
Amended by Chapter 324, 2001 General Session