GroundRules
Utah Code § 59-8-102: Purpose.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-8 Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act
The purpose of this chapter is to provide for the imposition of an in lieu excise tax on the gross receipts of corporations, other than those described in Subsection 59-7-102(3), eleemosynary, religious, or charitable institutions, operating in this state who are not otherwise required to pay income or franchise taxes to the state or to declare dividends.
Collected 2026-09-03T11:34:33Z. Source file · JSON