Part
S Corporations
Title 59 — Revenue and Taxation §§ 59-7-701–59-7-707
- Utah Code § 59-7-701— Taxation of S corporations
- Utah Code § 59-7-705— Minimum tax not applicable to an S corporation
- Utah Code § 59-7-706— Distribution and credit of revenues
- Utah Code § 59-7-707— Commission rulemaking authority