{"data":{"id":"us-ut/utah-code-59-7-705","jurisdiction":"us-ut","citation":"Utah Code § 59-7-705","heading":"Minimum tax not applicable to an S corporation.","body":"The minimum tax provided in Section 59-7-104 does not apply to an S corporation subject to taxation under Section 59-7-701.","path":["Title 59 Revenue and Taxation","Chapter 59-7 Corporate Franchise and Income Taxes","Part 59-7-7 S Corporations"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter7/59-7-S705.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"d905c021ce450b994568fa6e9ce8a9116a76bf48d345bfa67b69d13e03298f1b","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-7-701","next":"us-ut/utah-code-59-7-706"},"notice":"GroundRules: Original legal text. Not legal advice."}