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United States — Utah Act or statute

United States — Utah legislation

Utah Code § 7-9-34

Tax exemption of credit unions. Except as otherwise provided in this section, credit unions organized under this chapter or prior law are exempt from taxation. Any real property or any tangible pe…

Source excerpt

corporate taxcredit union taxationcredit unionsfeesproperty taxproperty taxationsales taxtax exemptiontaxationuse tax
Jurisdiction
United States — Utah
Status
In force
Dates
Legal dates not recorded
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01

Purpose and legislative effect

“Tax exemption of credit unions. Except as otherwise provided in this section, credit unions organized under this chapter or prior law are exempt from taxation. Any real property or any tangible personal property owned by the credit union”

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02

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Tax exemption of credit unions.

Tax exemption of credit unions. Except as otherwise provided in this section, credit unions organized under this chapter or prior law are exempt from taxation. Any real property or any tangible personal property owned by the credit union

Section 7-9-34

Subsection 7-9-34(1)

Credit unions organized under this chapter or prior law are exempt from taxation, except as otherwise provided in this section.

Section 7-9-34(1)

Subsection 7-9-34(2)

Property owned by a credit union is taxable like other similar property.

Section 7-9-34(2)

Subsection 7-9-34(3)

For purposes of the corporate tax, credit unions shall be governed by Section 59-7-102 .

Section 7-9-34(3)

Subsection 7-9-34(4)

Credit unions are not exempt from sales or use taxes, or from fees owed to the department under this title and department rules.

Section 7-9-34(4)

04

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In force source record

Source record from le.utah.gov · Legal dates not recorded

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Showing 5 of 5 provisions

Provision 5
§ 7-9-34Tax exemption of credit unions.Provision

Source excerpt

Tax exemption of credit unions. Except as otherwise provided in this section, credit unions organized under this chapter or prior law are exempt from taxation. Any real property or any tangible personal property owned by the credit union

Tax exemption of credit unions. Except as otherwise provided in this section, credit unions organized under this chapter or prior law are exempt from taxation. 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. For purposes of the corporate tax, credit unions shall be governed by Section 59-7-102 . 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.
Section 7-9-34Verify source
§ 7-9-34(1)Subsection 7-9-34(1)Provision

Source excerpt

Credit unions organized under this chapter or prior law are exempt from taxation, except as otherwise provided in this section.

Except as otherwise provided in this section, credit unions organized under this chapter or prior law are exempt from taxation.
Section 7-9-34(1)Verify source
§ 7-9-34(2)Subsection 7-9-34(2)Provision

Source excerpt

Property owned by a credit union is taxable like other similar property.

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.
Section 7-9-34(2)Verify source
§ 7-9-34(3)Subsection 7-9-34(3)Provision

Source excerpt

For purposes of the corporate tax, credit unions shall be governed by Section 59-7-102 .

For purposes of the corporate tax, credit unions shall be governed by Section 59-7-102 .
Section 7-9-34(3)Verify source
§ 7-9-34(4)Subsection 7-9-34(4)Provision

Source excerpt

Credit unions are not exempt from sales or use taxes, or from fees owed to the department under this title and department rules.

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.
Section 7-9-34(4)Verify source

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