{"data":{"id":"us-ut/utah-code-59-8-102","jurisdiction":"us-ut","citation":"Utah Code § 59-8-102","heading":"Purpose.","body":"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.","path":["Title 59 Revenue and Taxation","Chapter 59-8 Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter8/59-8-S102.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"cdb2f86b323a239d2397ece5490316ed6a909ad9df1c0b464ae457f6ce4cd480","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-8-101","next":"us-ut/utah-code-59-8-103"},"notice":"GroundRules: Original legal text. Not legal advice."}