{"data":{"id":"us-ut/utah-code-59-7-116.5","jurisdiction":"us-ut","citation":"Utah Code § 59-7-116.5","heading":"Real estate investment trusts.","body":"(1) A real estate investment trust that is not a captive real estate investment trust shall be taxed on the same income taxed for federal purposes under the Internal Revenue Code.\n(2) Any income taxable under this section shall be taxed at the same rate and in the same manner provided for in this chapter.","path":["Title 59 Revenue and Taxation","Chapter 59-7 Corporate Franchise and Income Taxes","Part 59-7-1 Corporate Tax Generally"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter7/59-7-S116.5.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"fc6e5bd617ca639aaf62786e73c92e7620712170fffd90464676bd7c251bc588","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-7-116","next":"us-ut/utah-code-59-7-117"},"notice":"GroundRules: Original legal text. Not legal advice."}