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2022 Utah Code
Title 59 - Revenue and Taxation
Chapter 10 - Individual Income Tax Act
Part 1 - Determination and Reporting of Tax Liability and Information
Section 104 - Tax basis -- Tax rate -- Exemption.
Universal Citation: UT Code § 59-10-104 (2022)
Effective 5/4/2022
59-10-104. Tax basis -- Tax rate -- Exemption.
Amended by Chapter 12, 2022 General Session
59-10-104. Tax basis -- Tax rate -- Exemption.
- (1) A tax is imposed on the state taxable income of a resident individual as provided in this section.
- (2) For purposes of Subsection (1), for a taxable year, the tax is an amount equal to the product of:
- (a) the resident individual's state taxable income for that taxable year; and
- (b) 4.85%.
- (3) This section does not apply to a resident individual exempt from taxation under Section 59-10-104.1.
Amended by Chapter 12, 2022 General Session
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