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32 chapters · 1,123 sections in this title.
Utah Code § 59-8-101 Title.
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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.
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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, eleemosynary, religious, or charitable institutions, operating in this state who are not other…
Utah Code § 59-8-103 (until 10/1/2026) Definitions.
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59-8-103. Definitions. As used in this chapter: (1) "Corporation" means: any domestic corporation organized under; Title 16, Chapter 6a, Utah Revised Nonprofit Corporation Act any foreign corporation engaged in business in this state under Sectionsthrough; 16-6a-1501 16-6a-1518 a…
Utah Code § 59-8-103 (eff. 10/1/2026) Definitions.
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59-8-103. Definitions. As used in this chapter: (1) "Corporation" means: any domestic corporation organized under; Title 16, Chapter 6a, Utah Revised Nonprofit Corporation Act any foreign corporation engaged in business in this state under Title 16, Chapter 1a, Part 5, Foreign En…