Utah § 59-8-103 - Definitions. (Effective 10/1/2026)

Full text of Utah Utah Code § 59-8-103 — Definitions. (Effective 10/1/2026), with citation guidance and answers to common questions.

§ 59-8-103. Definitions. (Effective 10/1/2026)

Effective 10/1/2026
59-8-103.  Definitions.
     As used in this chapter:
(1)"Corporation" means:
(a)any domestic corporation organized under Title 16, Chapter 6a, Utah Revised Nonprofit Corporation Act;
(b)any foreign corporation engaged in business in this state under Title 16, Chapter 1a, Part 5, Foreign Entities;
(c)any project entity defined in Section 11-13-103; or
(d)a public agency, as defined in Section 11-13-103, to the extent it owns an interest in facilities providing additional project capacity, as defined in Section 11-13-103.
(2)"Engaging in business" means carrying on or causing to be carried on any activity through which goods or services are made or rendered by the taxpayer, except as provided in Section 59-7-102.
(3)"Gross receipts" means the totality of the consideration that the taxpayer receives for any good or service produced or rendered in the state without any deduction or expense paid or accrued in respect to it.
(4)"Taxpayer" means any corporation, other than an eleemosynary, religious, or charitable institution, any insurance company, credit union, or Subchapter S organization, any nonprofit hospital, educational, welfare, or employee representation organization, or any mutual benefit association engaged in business in the state that is not otherwise required to pay income or franchise tax to the state under Title 59, Chapter 7, Corporate Franchise and Income Taxes.


Amended by Chapter 92, 2026 General Session

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Frequently Asked Questions About Utah § 59-8-103

What does Utah Code § 59-8-103 cover?

Section 59-8-103 ("Definitions. (Effective 10/1/2026)") 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 § 59-8-103?

A common citation format is "Utah Code § 59-8-103" (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 § 59-8-103 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.