{"data":{"id":"us-ut/utah-code-72-12-107","jurisdiction":"us-ut","citation":"Utah Code § 72-12-107","heading":"Benefits of ride-sharing driver not taxable income.","body":"Money and other benefits, other than salary, received by a driver in a ride-sharing arrangement does not constitute income for the purpose of computing gross income under Title 59, Chapter 10, Individual Income Tax Act.","path":["Title 72 Transportation Code","Chapter 72-12 Travel Reduction Act"],"source_url":"https://le.utah.gov/xcode/Title72/Chapter12/72-12-S107.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:34Z","sha256":"da0ea21da4813d6850855c09865042fdbf458ee499635e6f8e40d040735d1d01","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-72-12-106","next":"us-ut/utah-code-72-12-108"},"notice":"GroundRules: Original legal text. Not legal advice."}