Utah Code 59-10-104, prior version (superseded 5/8/2018; le.utah.gov version file C59-10-S104_1800010118000101)

(1) For taxable years beginning on or after January 1, 2008, 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) 5%.

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