Utah Code 59-10-104. Tax basis — Tax rate

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.

Individual: means a natural person and includes aliens and minors. See Utah Code 59-10-103
Resident individual: means an individual who is domiciled in this state for any period of time during the taxable year, but only for the duration of the period during which the individual is domiciled in this state. See Utah Code 59-10-103
State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5

(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)

4.65%.

(3)	This section does not apply to a resident individual exempt from taxation under Section 59-10-104.1.

Amended by Chapter 459, 2023 General Session

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