Utah Statutes

Utah Statutes

Code Section
59-10-104, et seq.

Who is Required to File
Resident individuals, estates and trusts, and nonresidents on state taxable income derived from Utah sources; Partnerships are not taxable

Rate
First $1,726, 2.3%; Next $1,724, 3.3%; Next $1,726, 4.2%; Next $1,724, 5.2%; Next $1,726, 6%; Over $8,626, 7%

Federal Income Tax Deduction
No

Federal Income used as Basis
Yes


Inside Utah Statutes