Utah § 59-7-203 - Computation of Utah taxable income.
Full text of Utah Utah Code § 59-7-203 — Computation of Utah taxable income., with citation guidance and answers to common questions.
§ 59-7-203. Computation of Utah taxable income.
For purposes of the tax imposed by this part, Utah taxable income shall be determined in accordance with Part 1, Corporate Tax Generally, except that wherever the date December 31, 1930 appears, the date December 31, 1958 shall be substituted, and wherever the date January 1, 1931 appears, the date January 1, 1959 shall be substituted.
Amended by Chapter 169, 1993 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-7-203
What does Utah Code § 59-7-203 cover?
Section 59-7-203 ("Computation of Utah taxable income.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 59-7-203?
A common citation format is "Utah Code § 59-7-203" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 59-7-203 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Utah.