Utah Code > Title 59 > Chapter 7 > Part 7 > § 59-7-705 Utah Code 59-7-705. Minimum tax not applicable to an S corporation Current as of: 2023 | Check for updates | Other versions The minimum tax provided in Section 59-7-104 does not apply to an S corporation subject to taxation under Section 59-7-701. Amended by Chapter 312, 2009 General Session Previous sectionNext section Part 7 Contents Ask a question, get an answer ASAP!