loading…

us-ut/policy/income_tax/pilot_liability_pipeline — Axiom

Tax basis -- Tax rate -- Exemption.

14 rules

Official source

graph ↗build calculator ↗

(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:

(2)(a) the resident individual's state taxable income for that taxable year; and

(2)(b) 4.45%.

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

in view

Whole section

Encodings · 14

resident_individual_income_tax_rateus-ut/statute/59-10-104 · parameter

Utah Code § 59-10-104(2)(b)

name: resident_individual_income_tax_rate
kind: parameter
dtype: Rate
source: Utah Code § 59-10-104(2)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: 4.45%
versions:
  - effective_from: '0001-01-01'
    formula: '0.0445'

resident_individual_income_tax_appliesus-ut/statute/59-10-104 · derived

Utah Code § 59-10-104(1), (3)

name: resident_individual_income_tax_applies
kind: derived
entity: Person
dtype: Judgment
period: Year
source: Utah Code § 59-10-104(1), (3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ut/statute/59-10-104
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ut/statute/59-10-104
versions:
  - effective_from: '0001-01-01'
    formula: |-
      resident_individual
      and not exempt_from_taxation_under_section_59_10_104_1

resident_individual_income_taxus-ut/statute/59-10-104 · derived

Utah Code § 59-10-104(1), (2), (3)

name: resident_individual_income_tax
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: Utah Code § 59-10-104(1), (2), (3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ut/statute/59-10-104
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: 4.45%
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ut/statute/59-10-104
versions:
  - effective_from: '0001-01-01'
    formula: >-
      if resident_individual_income_tax_applies: max(0, state_taxable_income *
      resident_individual_income_tax_rate) else: 0

Encoded from this provision

us-ut/policy/income_tax/2026_full_year_resident_before_credit_schedule

ut_pit_2026_before_credit_schedule_appliesus-ut/statute/59-10-104 · derived

Utah Code 59-10-104 resident tax, subject to the section 59-10-104.1 exemption

name: ut_pit_2026_before_credit_schedule_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Utah Code 59-10-104 resident tax, subject to the section 59-10-104.1 exemption
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: >-
            A tax is imposed on the state taxable income of a resident
            individual
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: >-
            This section does not apply to a resident individual exempt from
            taxation under Section 59-10-104.1
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      ut_pit_2026_input_domain_is_valid
      and not ut_pit_2026_is_exempt_under_section_59_10_104_1

ut_pit_2026_final_resident_income_tax_liability_before_paymentsus-ut/statute/59-10-104 · derived

Fail-closed signed final-liability sentinel beyond the section 59-10-104 schedule

name: ut_pit_2026_final_resident_income_tax_liability_before_payments
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Fail-closed signed final-liability sentinel beyond the section 59-10-104
  schedule
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: >-
            A tax is imposed on the state taxable income of a resident
            individual
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if (
        ut_pit_2026_before_credit_schedule_applies
        and not ut_pit_2026_final_resident_liability_source_hold_applies
      ):
        0
      else:
        0

ut_pit_2026_final_resident_liability_source_hold_appliesus-ut/statute/59-10-104 · derived

Final Utah resident liability remains held beyond the one-section before-credit schedule

name: ut_pit_2026_final_resident_liability_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: >-
  Final Utah resident liability remains held beyond the one-section
  before-credit schedule
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: the tax is an amount equal to the product of
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: ut_pit_2026_taxpayer_credit_source_hold_applies

ut_pit_2026_income_tax_rateus-ut/statute/59-10-104 · parameter

Utah Code 59-10-104(2)(b), effective January 1, 2026

name: ut_pit_2026_income_tax_rate
kind: parameter
dtype: Rate
period: Year
source: Utah Code 59-10-104(2)(b), effective January 1, 2026
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: 4.45%
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0.0445'

ut_pit_2026_input_domain_is_validus-ut/statute/59-10-104 · derived

Bounded full-year-resident domain for the supplied Utah taxable-income and exemption boundaries

name: ut_pit_2026_input_domain_is_valid
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: >-
  Bounded full-year-resident domain for the supplied Utah taxable-income and
  exemption boundaries
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: state taxable income of a resident individual
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: >-
            This section does not apply to a resident individual exempt from
            taxation under Section 59-10-104.1
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      ut_pit_2026_is_full_year_utah_resident_return
      and ut_pit_2026_federal_and_utah_filing_units_are_aligned
      and ut_pit_2026_state_taxable_income >= 0

ut_pit_2026_resident_income_tax_before_creditsus-ut/statute/59-10-104 · derived

Utah Code 59-10-104(2), resident income tax before credits

name: ut_pit_2026_resident_income_tax_before_credits
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Utah Code 59-10-104(2), resident income tax before credits
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: the tax is an amount equal to the product of
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: 4.45%
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: >-
            This section does not apply to a resident individual exempt from
            taxation under Section 59-10-104.1
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ut_pit_2026_before_credit_schedule_applies:
        ut_pit_2026_resident_state_taxable_income_boundary
          * ut_pit_2026_income_tax_rate
      else:
        0

ut_pit_2026_resident_state_taxable_income_boundaryus-ut/statute/59-10-104 · derived

Supplied completed Utah state taxable income for the bounded full-year-resident schedule

name: ut_pit_2026_resident_state_taxable_income_boundary
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Supplied completed Utah state taxable income for the bounded
  full-year-resident schedule
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: the resident individual's state taxable income for that taxable year
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ut_pit_2026_input_domain_is_valid:
        max(0, ut_pit_2026_state_taxable_income)
      else:
        0

ut_pit_2026_taxpayer_credit_source_hold_appliesus-ut/statute/59-10-104 · derived

The section 59-10-104 schedule does not establish the taxpayer-credit calculation

name: ut_pit_2026_taxpayer_credit_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: >-
  The section 59-10-104 schedule does not establish the taxpayer-credit
  calculation
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: the tax is an amount equal to the product of
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: true

ut_pit_2026_taxpayer_tax_creditus-ut/statute/59-10-104 · derived

Fail-closed taxpayer-credit sentinel outside the section 59-10-104 before-credit lane

name: ut_pit_2026_taxpayer_tax_credit
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Fail-closed taxpayer-credit sentinel outside the section 59-10-104
  before-credit lane
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: the tax is an amount equal to the product of
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if (
        ut_pit_2026_before_credit_schedule_applies
        and not ut_pit_2026_taxpayer_credit_source_hold_applies
      ):
        0
      else:
        0

us-ut/policy/income_tax/pilot_liability_pipeline

ut_pit_pilot_income_tax_liabilityus-ut/statute/59-10-104 · derived

Utah Code 59-10-104(2), the flat rate on Utah taxable income, before the section 59-10-1018 taxpayer tax credit

name: ut_pit_pilot_income_tax_liability
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Utah Code 59-10-104(2), the flat rate on Utah taxable income, before the
  section 59-10-1018 taxpayer tax credit
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: import
        import:
          target: us-ut:statutes/59-10-104#resident_individual_income_tax_rate
          output: resident_individual_income_tax_rate
          hash: >-
            sha256:a6a9d878c99572670d08eb55745c3357b16d2fde709cd1b4be9a17bbab08b703
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: >-
            is imposed on the state taxable income ... a tax at the rate
            specified
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: ut_pit_pilot_taxable_income * resident_individual_income_tax_rate

ut_pit_pilot_taxable_incomeus-ut/statute/59-10-104 · derived

Utah Code 59-10-104, supplied completed-return state taxable income floored at zero

name: ut_pit_pilot_taxable_income
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Utah Code 59-10-104, supplied completed-return state taxable income floored at
  zero
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: a tax on the state taxable income of a resident individual
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: max(0, ut_pit_pilot_state_taxable_income)

▸rulespec code

Shown source

statutes/59-10-104

Displaying the canonical repository encoding.

View on GitHub

Rules

resident_individual_income_tax_rate

Parameter

source: Utah Code § 59-10-104(2)(b)

- name: resident_individual_income_tax_rate
  kind: parameter
  dtype: Rate
  source: Utah Code § 59-10-104(2)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: 4.45%
  versions:
    - effective_from: '0001-01-01'
      formula: '0.0445'

resident_individual_income_tax_applies

Derived

source: Utah Code § 59-10-104(1), (3)

- name: resident_individual_income_tax_applies
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: Utah Code § 59-10-104(1), (3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ut/statute/59-10-104
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ut/statute/59-10-104
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        resident_individual
        and not exempt_from_taxation_under_section_59_10_104_1

resident_individual_income_tax

Derived

source: Utah Code § 59-10-104(1), (2), (3)

- name: resident_individual_income_tax
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: Utah Code § 59-10-104(1), (2), (3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ut/statute/59-10-104
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: 4.45%
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ut/statute/59-10-104
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if resident_individual_income_tax_applies: max(0, state_taxable_income *
        resident_individual_income_tax_rate) else: 0

ut_pit_2026_before_credit_schedule_applies

Derived

source: Utah Code 59-10-104 resident tax, subject to the section 59-10-104.1 exemption

- name: ut_pit_2026_before_credit_schedule_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Utah Code 59-10-104 resident tax, subject to the section 59-10-104.1 exemption
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: A tax is imposed on the state taxable income of a resident individual
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: >-
              This section does not apply to a resident individual exempt from taxation under
              Section 59-10-104.1
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        ut_pit_2026_input_domain_is_valid
        and not ut_pit_2026_is_exempt_under_section_59_10_104_1

ut_pit_2026_final_resident_income_tax_liability_before_payments

Derived

source: Fail-closed signed final-liability sentinel beyond the section 59-10-104 schedule

- name: ut_pit_2026_final_resident_income_tax_liability_before_payments
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Fail-closed signed final-liability sentinel beyond the section 59-10-104 schedule
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: A tax is imposed on the state taxable income of a resident individual
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if (
          ut_pit_2026_before_credit_schedule_applies
          and not ut_pit_2026_final_resident_liability_source_hold_applies
        ):
          0
        else:
          0

ut_pit_2026_final_resident_liability_source_hold_applies

Derived

source: Final Utah resident liability remains held beyond the one-section before-credit schedule

- name: ut_pit_2026_final_resident_liability_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Final Utah resident liability remains held beyond the one-section before-credit schedule
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: the tax is an amount equal to the product of
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: ut_pit_2026_taxpayer_credit_source_hold_applies

ut_pit_2026_income_tax_rate

Parameter

source: Utah Code 59-10-104(2)(b), effective January 1, 2026

- name: ut_pit_2026_income_tax_rate
  kind: parameter
  dtype: Rate
  period: Year
  source: Utah Code 59-10-104(2)(b), effective January 1, 2026
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: 4.45%
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0.0445'

ut_pit_2026_input_domain_is_valid

Derived

source: Bounded full-year-resident domain for the supplied Utah taxable-income and exemption boundaries

- name: ut_pit_2026_input_domain_is_valid
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Bounded full-year-resident domain for the supplied Utah taxable-income and exemption boundaries
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: state taxable income of a resident individual
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: >-
              This section does not apply to a resident individual exempt from taxation under
              Section 59-10-104.1
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        ut_pit_2026_is_full_year_utah_resident_return
        and ut_pit_2026_federal_and_utah_filing_units_are_aligned
        and ut_pit_2026_state_taxable_income >= 0

ut_pit_2026_resident_income_tax_before_credits

Derived

source: Utah Code 59-10-104(2), resident income tax before credits

- name: ut_pit_2026_resident_income_tax_before_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Utah Code 59-10-104(2), resident income tax before credits
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: the tax is an amount equal to the product of
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: 4.45%
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: >-
              This section does not apply to a resident individual exempt from taxation under
              Section 59-10-104.1
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ut_pit_2026_before_credit_schedule_applies:
          ut_pit_2026_resident_state_taxable_income_boundary
            * ut_pit_2026_income_tax_rate
        else:
          0

ut_pit_2026_resident_state_taxable_income_boundary

Derived

source: Supplied completed Utah state taxable income for the bounded full-year-resident schedule

- name: ut_pit_2026_resident_state_taxable_income_boundary
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Supplied completed Utah state taxable income for the bounded full-year-resident schedule
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: the resident individual's state taxable income for that taxable year
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ut_pit_2026_input_domain_is_valid:
          max(0, ut_pit_2026_state_taxable_income)
        else:
          0

ut_pit_2026_taxpayer_credit_source_hold_applies

Derived

source: The section 59-10-104 schedule does not establish the taxpayer-credit calculation

- name: ut_pit_2026_taxpayer_credit_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: The section 59-10-104 schedule does not establish the taxpayer-credit calculation
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: the tax is an amount equal to the product of
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: true

ut_pit_2026_taxpayer_tax_credit

Derived

source: Fail-closed taxpayer-credit sentinel outside the section 59-10-104 before-credit lane

- name: ut_pit_2026_taxpayer_tax_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Fail-closed taxpayer-credit sentinel outside the section 59-10-104 before-credit lane
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: the tax is an amount equal to the product of
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if (
          ut_pit_2026_before_credit_schedule_applies
          and not ut_pit_2026_taxpayer_credit_source_hold_applies
        ):
          0
        else:
          0

ut_pit_pilot_income_tax_liability

Derived

source: Utah Code 59-10-104(2), the flat rate on Utah taxable income, before the section 59-10-1018 taxpayer tax credit

- name: ut_pit_pilot_income_tax_liability
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: >-
    Utah Code 59-10-104(2), the flat rate on Utah taxable income, before the section 59-10-1018
    taxpayer tax credit
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us-ut:statutes/59-10-104#resident_individual_income_tax_rate
            output: resident_individual_income_tax_rate
            hash: sha256:a6a9d878c99572670d08eb55745c3357b16d2fde709cd1b4be9a17bbab08b703
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: is imposed on the state taxable income ... a tax at the rate specified
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: ut_pit_pilot_taxable_income * resident_individual_income_tax_rate

ut_pit_pilot_taxable_income

Derived

source: Utah Code 59-10-104, supplied completed-return state taxable income floored at zero

- name: ut_pit_pilot_taxable_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Utah Code 59-10-104, supplied completed-return state taxable income floored at zero
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: a tax on the state taxable income of a resident individual
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: max(0, ut_pit_pilot_state_taxable_income)

▸citations (1)

References

This rule cites 1 other rule.

UT 59-10-104 § 59-10-104.1inferredUT › Statutes › Title 59-10-104 › § 59-10-104.1

loading…

Tax basis -- Tax rate -- Exemption.

14 rules

Official source

graph ↗build calculator ↗

(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:

(2)(a) the resident individual's state taxable income for that taxable year; and

(2)(b) 4.45%.

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

in view

Whole section

Encodings · 14

resident_individual_income_tax_rateus-ut/statute/59-10-104 · parameter

Utah Code § 59-10-104(2)(b)

name: resident_individual_income_tax_rate
kind: parameter
dtype: Rate
source: Utah Code § 59-10-104(2)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: 4.45%
versions:
  - effective_from: '0001-01-01'
    formula: '0.0445'

resident_individual_income_tax_appliesus-ut/statute/59-10-104 · derived

Utah Code § 59-10-104(1), (3)

name: resident_individual_income_tax_applies
kind: derived
entity: Person
dtype: Judgment
period: Year
source: Utah Code § 59-10-104(1), (3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ut/statute/59-10-104
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ut/statute/59-10-104
versions:
  - effective_from: '0001-01-01'
    formula: |-
      resident_individual
      and not exempt_from_taxation_under_section_59_10_104_1

resident_individual_income_taxus-ut/statute/59-10-104 · derived

Utah Code § 59-10-104(1), (2), (3)

name: resident_individual_income_tax
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: Utah Code § 59-10-104(1), (2), (3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ut/statute/59-10-104
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: 4.45%
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ut/statute/59-10-104
versions:
  - effective_from: '0001-01-01'
    formula: >-
      if resident_individual_income_tax_applies: max(0, state_taxable_income *
      resident_individual_income_tax_rate) else: 0

Encoded from this provision

us-ut/policy/income_tax/2026_full_year_resident_before_credit_schedule

ut_pit_2026_before_credit_schedule_appliesus-ut/statute/59-10-104 · derived

Utah Code 59-10-104 resident tax, subject to the section 59-10-104.1 exemption

name: ut_pit_2026_before_credit_schedule_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Utah Code 59-10-104 resident tax, subject to the section 59-10-104.1 exemption
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: >-
            A tax is imposed on the state taxable income of a resident
            individual
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: >-
            This section does not apply to a resident individual exempt from
            taxation under Section 59-10-104.1
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      ut_pit_2026_input_domain_is_valid
      and not ut_pit_2026_is_exempt_under_section_59_10_104_1

ut_pit_2026_final_resident_income_tax_liability_before_paymentsus-ut/statute/59-10-104 · derived

Fail-closed signed final-liability sentinel beyond the section 59-10-104 schedule

name: ut_pit_2026_final_resident_income_tax_liability_before_payments
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Fail-closed signed final-liability sentinel beyond the section 59-10-104
  schedule
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: >-
            A tax is imposed on the state taxable income of a resident
            individual
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if (
        ut_pit_2026_before_credit_schedule_applies
        and not ut_pit_2026_final_resident_liability_source_hold_applies
      ):
        0
      else:
        0

ut_pit_2026_final_resident_liability_source_hold_appliesus-ut/statute/59-10-104 · derived

Final Utah resident liability remains held beyond the one-section before-credit schedule

name: ut_pit_2026_final_resident_liability_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: >-
  Final Utah resident liability remains held beyond the one-section
  before-credit schedule
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: the tax is an amount equal to the product of
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: ut_pit_2026_taxpayer_credit_source_hold_applies

ut_pit_2026_income_tax_rateus-ut/statute/59-10-104 · parameter

Utah Code 59-10-104(2)(b), effective January 1, 2026

name: ut_pit_2026_income_tax_rate
kind: parameter
dtype: Rate
period: Year
source: Utah Code 59-10-104(2)(b), effective January 1, 2026
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: 4.45%
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0.0445'

ut_pit_2026_input_domain_is_validus-ut/statute/59-10-104 · derived

Bounded full-year-resident domain for the supplied Utah taxable-income and exemption boundaries

name: ut_pit_2026_input_domain_is_valid
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: >-
  Bounded full-year-resident domain for the supplied Utah taxable-income and
  exemption boundaries
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: state taxable income of a resident individual
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: >-
            This section does not apply to a resident individual exempt from
            taxation under Section 59-10-104.1
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      ut_pit_2026_is_full_year_utah_resident_return
      and ut_pit_2026_federal_and_utah_filing_units_are_aligned
      and ut_pit_2026_state_taxable_income >= 0

ut_pit_2026_resident_income_tax_before_creditsus-ut/statute/59-10-104 · derived

Utah Code 59-10-104(2), resident income tax before credits

name: ut_pit_2026_resident_income_tax_before_credits
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Utah Code 59-10-104(2), resident income tax before credits
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: the tax is an amount equal to the product of
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: 4.45%
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: >-
            This section does not apply to a resident individual exempt from
            taxation under Section 59-10-104.1
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ut_pit_2026_before_credit_schedule_applies:
        ut_pit_2026_resident_state_taxable_income_boundary
          * ut_pit_2026_income_tax_rate
      else:
        0

ut_pit_2026_resident_state_taxable_income_boundaryus-ut/statute/59-10-104 · derived

Supplied completed Utah state taxable income for the bounded full-year-resident schedule

name: ut_pit_2026_resident_state_taxable_income_boundary
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Supplied completed Utah state taxable income for the bounded
  full-year-resident schedule
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: the resident individual's state taxable income for that taxable year
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ut_pit_2026_input_domain_is_valid:
        max(0, ut_pit_2026_state_taxable_income)
      else:
        0

ut_pit_2026_taxpayer_credit_source_hold_appliesus-ut/statute/59-10-104 · derived

The section 59-10-104 schedule does not establish the taxpayer-credit calculation

name: ut_pit_2026_taxpayer_credit_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: >-
  The section 59-10-104 schedule does not establish the taxpayer-credit
  calculation
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: the tax is an amount equal to the product of
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: true

ut_pit_2026_taxpayer_tax_creditus-ut/statute/59-10-104 · derived

Fail-closed taxpayer-credit sentinel outside the section 59-10-104 before-credit lane

name: ut_pit_2026_taxpayer_tax_credit
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Fail-closed taxpayer-credit sentinel outside the section 59-10-104
  before-credit lane
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: the tax is an amount equal to the product of
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if (
        ut_pit_2026_before_credit_schedule_applies
        and not ut_pit_2026_taxpayer_credit_source_hold_applies
      ):
        0
      else:
        0

us-ut/policy/income_tax/pilot_liability_pipeline

ut_pit_pilot_income_tax_liabilityus-ut/statute/59-10-104 · derived

Utah Code 59-10-104(2), the flat rate on Utah taxable income, before the section 59-10-1018 taxpayer tax credit

name: ut_pit_pilot_income_tax_liability
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Utah Code 59-10-104(2), the flat rate on Utah taxable income, before the
  section 59-10-1018 taxpayer tax credit
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: import
        import:
          target: us-ut:statutes/59-10-104#resident_individual_income_tax_rate
          output: resident_individual_income_tax_rate
          hash: >-
            sha256:a6a9d878c99572670d08eb55745c3357b16d2fde709cd1b4be9a17bbab08b703
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: >-
            is imposed on the state taxable income ... a tax at the rate
            specified
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: ut_pit_pilot_taxable_income * resident_individual_income_tax_rate

ut_pit_pilot_taxable_incomeus-ut/statute/59-10-104 · derived

Utah Code 59-10-104, supplied completed-return state taxable income floored at zero

name: ut_pit_pilot_taxable_income
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Utah Code 59-10-104, supplied completed-return state taxable income floored at
  zero
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ut/statute/59-10-104
          excerpt: a tax on the state taxable income of a resident individual
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: max(0, ut_pit_pilot_state_taxable_income)

▸rulespec code

Shown source

statutes/59-10-104

Displaying the canonical repository encoding.

View on GitHub

Rules

resident_individual_income_tax_rate

Parameter

source: Utah Code § 59-10-104(2)(b)

- name: resident_individual_income_tax_rate
  kind: parameter
  dtype: Rate
  source: Utah Code § 59-10-104(2)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: 4.45%
  versions:
    - effective_from: '0001-01-01'
      formula: '0.0445'

resident_individual_income_tax_applies

Derived

source: Utah Code § 59-10-104(1), (3)

- name: resident_individual_income_tax_applies
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: Utah Code § 59-10-104(1), (3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ut/statute/59-10-104
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ut/statute/59-10-104
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        resident_individual
        and not exempt_from_taxation_under_section_59_10_104_1

resident_individual_income_tax

Derived

source: Utah Code § 59-10-104(1), (2), (3)

- name: resident_individual_income_tax
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: Utah Code § 59-10-104(1), (2), (3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ut/statute/59-10-104
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: 4.45%
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ut/statute/59-10-104
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if resident_individual_income_tax_applies: max(0, state_taxable_income *
        resident_individual_income_tax_rate) else: 0

ut_pit_2026_before_credit_schedule_applies

Derived

source: Utah Code 59-10-104 resident tax, subject to the section 59-10-104.1 exemption

- name: ut_pit_2026_before_credit_schedule_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Utah Code 59-10-104 resident tax, subject to the section 59-10-104.1 exemption
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: A tax is imposed on the state taxable income of a resident individual
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: >-
              This section does not apply to a resident individual exempt from taxation under
              Section 59-10-104.1
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        ut_pit_2026_input_domain_is_valid
        and not ut_pit_2026_is_exempt_under_section_59_10_104_1

ut_pit_2026_final_resident_income_tax_liability_before_payments

Derived

source: Fail-closed signed final-liability sentinel beyond the section 59-10-104 schedule

- name: ut_pit_2026_final_resident_income_tax_liability_before_payments
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Fail-closed signed final-liability sentinel beyond the section 59-10-104 schedule
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: A tax is imposed on the state taxable income of a resident individual
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if (
          ut_pit_2026_before_credit_schedule_applies
          and not ut_pit_2026_final_resident_liability_source_hold_applies
        ):
          0
        else:
          0

ut_pit_2026_final_resident_liability_source_hold_applies

Derived

source: Final Utah resident liability remains held beyond the one-section before-credit schedule

- name: ut_pit_2026_final_resident_liability_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Final Utah resident liability remains held beyond the one-section before-credit schedule
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: the tax is an amount equal to the product of
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: ut_pit_2026_taxpayer_credit_source_hold_applies

ut_pit_2026_income_tax_rate

Parameter

source: Utah Code 59-10-104(2)(b), effective January 1, 2026

- name: ut_pit_2026_income_tax_rate
  kind: parameter
  dtype: Rate
  period: Year
  source: Utah Code 59-10-104(2)(b), effective January 1, 2026
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: 4.45%
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0.0445'

ut_pit_2026_input_domain_is_valid

Derived

source: Bounded full-year-resident domain for the supplied Utah taxable-income and exemption boundaries

- name: ut_pit_2026_input_domain_is_valid
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Bounded full-year-resident domain for the supplied Utah taxable-income and exemption boundaries
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: state taxable income of a resident individual
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: >-
              This section does not apply to a resident individual exempt from taxation under
              Section 59-10-104.1
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        ut_pit_2026_is_full_year_utah_resident_return
        and ut_pit_2026_federal_and_utah_filing_units_are_aligned
        and ut_pit_2026_state_taxable_income >= 0

ut_pit_2026_resident_income_tax_before_credits

Derived

source: Utah Code 59-10-104(2), resident income tax before credits

- name: ut_pit_2026_resident_income_tax_before_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Utah Code 59-10-104(2), resident income tax before credits
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: the tax is an amount equal to the product of
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: 4.45%
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: >-
              This section does not apply to a resident individual exempt from taxation under
              Section 59-10-104.1
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ut_pit_2026_before_credit_schedule_applies:
          ut_pit_2026_resident_state_taxable_income_boundary
            * ut_pit_2026_income_tax_rate
        else:
          0

ut_pit_2026_resident_state_taxable_income_boundary

Derived

source: Supplied completed Utah state taxable income for the bounded full-year-resident schedule

- name: ut_pit_2026_resident_state_taxable_income_boundary
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Supplied completed Utah state taxable income for the bounded full-year-resident schedule
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: the resident individual's state taxable income for that taxable year
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ut_pit_2026_input_domain_is_valid:
          max(0, ut_pit_2026_state_taxable_income)
        else:
          0

ut_pit_2026_taxpayer_credit_source_hold_applies

Derived

source: The section 59-10-104 schedule does not establish the taxpayer-credit calculation

- name: ut_pit_2026_taxpayer_credit_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: The section 59-10-104 schedule does not establish the taxpayer-credit calculation
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: the tax is an amount equal to the product of
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: true

ut_pit_2026_taxpayer_tax_credit

Derived

source: Fail-closed taxpayer-credit sentinel outside the section 59-10-104 before-credit lane

- name: ut_pit_2026_taxpayer_tax_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Fail-closed taxpayer-credit sentinel outside the section 59-10-104 before-credit lane
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: the tax is an amount equal to the product of
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if (
          ut_pit_2026_before_credit_schedule_applies
          and not ut_pit_2026_taxpayer_credit_source_hold_applies
        ):
          0
        else:
          0

ut_pit_pilot_income_tax_liability

Derived

source: Utah Code 59-10-104(2), the flat rate on Utah taxable income, before the section 59-10-1018 taxpayer tax credit

- name: ut_pit_pilot_income_tax_liability
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: >-
    Utah Code 59-10-104(2), the flat rate on Utah taxable income, before the section 59-10-1018
    taxpayer tax credit
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us-ut:statutes/59-10-104#resident_individual_income_tax_rate
            output: resident_individual_income_tax_rate
            hash: sha256:a6a9d878c99572670d08eb55745c3357b16d2fde709cd1b4be9a17bbab08b703
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: is imposed on the state taxable income ... a tax at the rate specified
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: ut_pit_pilot_taxable_income * resident_individual_income_tax_rate

ut_pit_pilot_taxable_income

Derived

source: Utah Code 59-10-104, supplied completed-return state taxable income floored at zero

- name: ut_pit_pilot_taxable_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Utah Code 59-10-104, supplied completed-return state taxable income floored at zero
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ut/statute/59-10-104
            excerpt: a tax on the state taxable income of a resident individual
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: max(0, ut_pit_pilot_state_taxable_income)

▸citations (1)

References

This rule cites 1 other rule.

UT 59-10-104 § 59-10-104.1inferredUT › Statutes › Title 59-10-104 › § 59-10-104.1