Utah Code § 7-9-34
This is the official text of Utah Code § 7-9-34, part of Utah’s Code — part of the compiled statutory law of Utah, published by the state as "Code." Browse the sections below, each linked to its official government source.
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§ 7-9-34. Tax exemption of credit unions.
Official statutory text
(1) Except as otherwise provided in this section, credit unions organized under this chapter or prior law are exempt from taxation. (2) Any real property or any tangible personal property owned by the credit union shall be subject to taxation to the same extent as other similar property is taxed. (3) For purposes of the corporate tax, credit unions shall be governed by Section 59-7-102. (4) This section does not exempt credit unions from sales or use taxes, or fees owed to the department in accordance with this title and rules of the department.
Status: in_force · Read it on the official government site
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