There is a newer version of the Utah Code
2016 Utah Code
Title 72 - Transportation Code
Chapter 12 - Travel Reduction Act
Section 107 - Benefits of ride-sharing driver not taxable income.
UT Code § 72-12-107 (2016) What's This?
72-12-107. Benefits of ride-sharing driver not taxable income. Money and other benefits, other than salary, received by a driver in a ride-sharing arrangement does not constitute income for the purpose of computing gross income under Title 59, Chapter 10, Individual Income Tax Act.
Renumbered and Amended by Chapter 270, 1998 General Session
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