There Is a Newer Version of the Utah Code
2012 Utah Code
Title 59 - Revenue and Taxation
Article 7 - Corporate Franchise and Income Taxes
Section 705 - Minimum tax not applicable to an S corporation.
UT Code § 59-7-705 (2012) What's This?
59-7-705. Minimum tax not applicable to an S corporation.
The minimum tax provided in Section 59-7-104 does not apply to an S corporation subject to taxation under Section 59-7-701.
Amended by Chapter 312, 2009 General Session
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
