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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 7 - Corporate Franchise and Income Taxes
Part 2 - Corporate Income Tax
- Section 201 - Tax -- Minimum tax.
- Section 203 - Computation of Utah taxable income.
- Section 204 - Income attributed to sources within the state.
- Section 205 - Applicability of Parts 5 and 6 of chapter.
- Section 206 - Offsets against tax.
- Section 207 - Corporations becoming subject to tax -- Assessment under other sections.
- Section 208 - Provisions followed for purposes of tax collected.
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