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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-8-101

Title

Official textle.utah.gov

This chapter is known as the "Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act."

Last amended: Amended by Chapter 278, 1995 General Session

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In this chapter (6 sections)
  1. 59-8-101 · Title
  2. 59-8-102 · Purpose
  3. 59-8-103 · Definitions. (Superseded 10/1/2026)
  4. 59-8-104 · Rate -- Change of rate
  5. 59-8-105 · Time for filing of return -- Other applicable provisions
  6. 59-8-106 · Rulemaking authority
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