GroundRules
Utah Code § 59-7-705: Minimum tax not applicable to an S corporation.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-7 Corporate Franchise and Income Taxes
- Part 59-7-7 S Corporations
The minimum tax provided in Section 59-7-104 does not apply to an S corporation subject to taxation under Section 59-7-701.
Collected 2026-09-03T11:34:33Z. Source file · JSON