Utah Code § 59-10-104 : Revenue and Taxation — Individual Income Tax Act — Determination and Reporting of Tax Liability and Information —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) 4.85%.
(3) This section does not apply to a resident individual exempt from taxation under Section 59-10-104.1.
Utah Code § 59-10-104
Amended by Chapter 12, 2022 General Session ,§ 3, eff. 5/4/2022, retrospective operation to January 1, 2022.
Amended by Chapter 1, 2019SP2 General Session ,§ 23, eff. 4/1/2020, which was repealed by Chapter 1, 2020 General Session ,§ 1, eff. 1/29/2020 .
Amended by Chapter 456, 2018 General Session ,§ 37, eff. 5/8/2018, op. 1/1/2018.
Amended by Chapter 389, 2008 General Session.