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Utah Code
Title 53B
State System Of Higher Education
Chapter 13
Higher Education Loan Act
Section 108
Bonds and interest exempt from taxation except corporate franchise tax.
     53B-13-108.   Bonds and interest exempt from taxation except corporate franchise tax.
     The bonds issued under this chapter and the interest on the bonds are exempt from all taxation in this state, except for the corporate franchise tax.

Enacted by Chapter 167, 1987 General Session
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