{"data":{"id":"us-ut/utah-code-59-10-104","jurisdiction":"us-ut","citation":"Utah Code § 59-10-104","heading":"Tax basis -- Tax rate -- Exemption.","body":"(1) A tax is imposed on the state taxable income of a resident individual as provided in this section.\n(2) For purposes of Subsection (1), for a taxable year, the tax is an amount equal to the product of:\n(a) the resident individual's state taxable income for that taxable year; and\n(b) 4.45%.\n(3) This section does not apply to a resident individual exempt from taxation under Section 59-10-104.1.","path":["Title 59 Revenue and Taxation","Chapter 59-10 Individual Income Tax Act","Part 59-10-1 Determination and Reporting of Tax Liability and Information"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter10/59-10-S104.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"ee38530def6cfdaa27df30826916fb4ccc2402ac8969e00f28a22274f95ebc4c","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-103.1","next":"us-ut/utah-code-59-10-104.1"},"notice":"GroundRules: Original legal text. Not legal advice."}