™Your Policy Risk Impact Agent
32 chapters · 1,121 sections in this title.
Utah Code § 59-8-101 Title.
0.1K chars
59-8-101. Title. This chapter is known as the "Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act."
Utah Code § 59-8-102 Purpose.
0.4K chars
59-8-102. Purpose. 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 a…
Utah Code § 59-8-103 Definitions.
1.4K chars
59-8-103. Definitions. As used in this chapter: (1) "Corporation" means: (a) any domestic corporation organized under Title 16, Chapter 6a, Utah Revised Nonprofit Corporation Act; (b) any foreign corporation engaged in business in this state under Title 16, Chapter 1a, Part 5, Fo…
Utah Code § 59-8-104 Rate -- Change of rate.
0.9K chars
59-8-104. Rate -- Change of rate. (1) Beginning on or after July 1, 2006, and subject to Section 11-13-303, an in lieu excise tax is imposed on the gross receipts of a taxpayer engaging in business in the state of Utah in each taxable year as follows: Gross Receipts Amount | Rate…