Transportation Code
Travel Reduction Act
Section 107
Benefits of ride-sharing driver not taxable income.
     72-12-107.   Benefits of ride-sharing driver not taxable income.
     Money and other benefits, other than salary, received by a driver in a ride-sharing arrangement does not constitute income for the purpose of computing gross income under Title 59, Chapter 10, Individual Income Tax.

Renumbered and Amended by Chapter 270, 1998 General Session
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