There Is a Newer Version of the Utah Code
2006 Utah Code - 59-10-801 — Taxation of limited liability companies.
59-10-801. Taxation of limited liability companies.For purposes of taxation under this title, a limited liability company or a foreign limited liability company transacting business in the state shall be classified in the same manner as it is classified for federal income tax purposes.
Amended by Chapter 159, 1997 General Session
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