Utah StatutesChapter 08 - Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act59-8-101 - Title.59-8-102 - Purpose.59-8-103 - Definitions.59-8-104 - Rate -- Change of rate.59-8-105 - Time for filing of return -- Other applicable provisions.59-8-106 - Rulemaking authority.