The minimum tax provided in Section 59-7-104 does not apply to an S corporation subject to taxation under Section 59-7-701.
Utah Code § 59-7-705
Minimum tax not applicable to an S corporation
Amended by Chapter 312, 2009 General Session
Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.