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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.
Universal Citation:
UT Code § 59-7-201 (2025)
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Effective 1/1/2025
59-7-201. Tax -- Minimum tax.
Amended by Chapter 407, 2025 General Session
59-7-201. Tax -- Minimum tax.
- (1)There is imposed upon each corporation, except a corporation that is exempt under Section 59-7-102, a tax upon the corporation's Utah taxable income for the taxable year that is derived from sources within this state other than income for any period that the corporation is required to include in the corporation's tax base under Section 59-7-104.
- (2)The tax imposed by Subsection (1) shall be 4.5% of a corporation's Utah taxable income.
- (3)In no case shall the tax be less than $100.
Amended by Chapter 407, 2025 General Session
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