Title 59  Chapter 10  Part 1  Section 104

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IndexUtah Code
Title 59Revenue and Taxation
Chapter 10Individual Income Tax Act
Part 1Determination and Reporting of Tax Liability and Information
Section 104Tax basis -- Tax rate -- Exemption.
(Effective 1/1/2025)
(Superseded 5/6/2026)

Effective 1/1/2025
Superseded 5/6/2026
59-10-104.  Tax basis -- Tax rate -- Exemption.
(1)A tax is imposed on the state taxable income of a resident individual as provided in this section.
(2)For purposes of Subsection (1), for a taxable year, the tax is an amount equal to the product of:
(a)the resident individual's state taxable income for that taxable year; and
(b)4.5%.
(3)This section does not apply to a resident individual exempt from taxation under Section 59-10-104.1.
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