Utah Code 59-10-104, prior version (effective 1/1/2024, superseded 5/7/2025; le.utah.gov version file C59-10-S104_2024010120240501)

(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) 4.55%.

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