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Home » US Law » 2022 Utah Code » Title 53B - State System of Higher Education » Chapter 13 - Higher Education Loan Act » Section 108 – Bonds and interest exempt from taxation except corporate franchise tax.
53B-13-108. Bonds and interest exempt from taxation except corporate franchise tax.
The bonds issued under this chapter and the interest on the bonds are exempt from all taxation in this state, except for the corporate franchise tax.

Enacted by Chapter 167, 1987 General Session