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2011 Utah Code
Title 59 Revenue and Taxation
Chapter 7 Corporate Franchise and Income Taxes
Section 116.5 Real estate investment trusts.

59-7-116.5. Real estate investment trusts.
(1) A real estate investment trust that is not a captive real estate investment trust shall be taxed on the same income taxed for federal purposes under the Internal Revenue Code.
(2) Any income taxable under this section shall be taxed at the same rate and in the same manner provided for in this chapter.

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