Taxation of unrelated business income.

59-7-802. Taxation of unrelated business income.

(1) An organization which is exempt from taxation as provided in Subsectionor Sectionshall be subject to the tax imposed by this part on its Utah unrelated business income. 59-7-102(1) 59-10-126

(2) Utah unrelated business income shall be taxed at the rate provided in Sectionexcept that the minimum tax does not apply to organizations subject to the tax under this part. 59-7-104