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Section 104 - Tax basis -- Tax rate -- Exemption.

UT Code § 59-10-104 (2019) (N/A)
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(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) 4.95%.

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

(b) 4.95%.

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

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Section 103.1 - Information to be contained on individual income tax returns or booklets.
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Section 104.1 - Exemption from taxation.