72-12-107 - Benefits of ride-sharing driver not taxable income.
72-12-107. Benefits of ride-sharing driver not taxable income.
Money and other benefits, other than salary, received by a driver in a ride-sharingarrangement does not constitute income for the purpose of computing gross income under Title59, Chapter 10, Individual Income Tax.
Renumbered and Amended by Chapter 270, 1998 General Session