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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.
Universal Citation:
UT Code ยง 59-7-705 (2012)
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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
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