Municipal Bond Interest (code 57)

Utah Code §59-10-114(1)(e)

Enter interest from certain bonds, notes and other evidences of indebtedness issued by non-federal government entities outside Utah (municipal bonds) acquired after Jan. 1, 2003, if the interest is not included in your federal adjusted gross income. Do not enter interest earned on non-Utah municipal bonds if the issuer does not impose an income tax on bonds issued by Utah, or the issuing state does not impose an income tax.