Statutes > Utah Statutes > Title 59 - Revenue and Taxation > Chapter 07 - Corporate Franchise and Income Taxes > 59-7-705 - Minimum tax not applicable to an S corporation.

59-7-705 - Minimum tax not applicable to an S corporation.

59-7-705. Minimum tax not applicable to an S corporation.
The minimum tax provided in Section 59-7-104 does not apply to an S corporation subject totaxation under Section 59-7-701.

Amended by Chapter 312, 2009 General Session