US lawUtahStatutesTitle 59 — Revenue and TaxationChapter 59-7 — Corporate Franchise and Income Taxes59-7-705Utah Code § 59-7-705Minimum tax not applicable to an S corporation.Last amended: 2009Year: 2026Length: 20 wordsOfficial source The minimum tax provided in Section 59-7-104 does not apply to an S corporation subject to taxation under Section 59-7-701.PreviousUtah Code § 59-7-701NextUtah Code § 59-7-706