1999 UTAH INCOME TAX RETURN STATISTICS                                                              
BY TAX LINE; BY RESIDENCY                                                                           
TABLE 3                                                                                             
                                                                                                    
RESIDENCY=NON OR PART RESIDENT                                                                      
                                                                                                    
                                                                          NON-ZERO      STANDARD    
TAX LINE                        NON ZERO              TOTAL       MEAN      MEAN       DEVIATION    
                                                                                                    
ADJUSTED GROSS INCOME             78,757    $19,867,066,630    $252165    $252258     $2,904,322    
STATE INCOME TAX ADD BACK         28,876       $850,617,589    $10,797    $29,458       $146,036    
LUMP SUM DISTRIBUTIONN               173        $12,847,083       $163    $74,261        $11,903    
ALL OTHER ADDITIONS                   10            $46,432         $1     $4,643            $82    
DEDUCTIONS                        78,132     $3,632,024,633    $46,100    $46,486       $800,433    
EXEMPTIONS                        71,236           $168,705         $2         $2             $2    
PERSONAL EXEMPTION $              66,828       $318,030,542     $4,037     $4,759         $3,384    
ONE-HALF FEDERAL TAX              64,236     $2,318,628,857    $29,429    $36,095       $353,746    
STATE TAX REFUND DEDUCTION        17,862       $139,139,668     $1,766     $7,790        $27,902    
RETIREMENT EXEMPTION               2,118        $14,281,351       $181     $6,743         $1,319    
U.S. INTEREST                      4,299       $216,146,443     $2,743    $50,278       $189,908    
ALL OTHER DEDUCTIONS                  10            $20,014         $0     $2,001            $33    
INSURANCE PREMIUM DEDUCTION        3,910         $3,952,548        $50     $1,011           $318    
ADOPTION EXPENSE                      54           $195,338         $2     $3,617           $151    
RR RETIREMENT                         50           $507,358         $6    $10,147           $338    
NATIVE AMERICAN                      172         $2,898,437        $37    $16,851         $1,129    
OTHER OTHER                          226         $6,392,485        $81    $28,285        $10,992    
NON-RES. UTAH TAXABLE INCOME      76,762     $2,622,388,572    $33,285    $34,163     $3,149,631    
UTAH TAXABLE INCOME               78,735    $14,078,376,812    $178691    $178807     $2,260,061    
UTAH INCOME TAX LIABILITY         66,445        $77,242,064       $980     $1,162        $17,237    
WITHHOLDING                       63,534        $57,613,833       $731       $907         $4,339    
PREPAID TAXES                      2,757        $17,217,170       $219     $6,245        $19,986    
                                                                                                    
                                                                                                    
TAX LINE                            P10        P25     MEDIAN        P75        P90         P95     
                                                                                                    
ADJUSTED GROSS INCOME            $6,389    $13,276    $30,676    $65,380    $147199    $354,136     
STATE INCOME TAX ADD BACK            $0         $0         $0     $1,759     $6,098     $14,372     
LUMP SUM DISTRIBUTIONN               $0         $0         $0         $0         $0          $0     
ALL OTHER ADDITIONS                  $0         $0         $0         $0         $0          $0     
DEDUCTIONS                       $4,300     $4,300     $7,200    $13,139    $29,514     $54,096     
EXEMPTIONS                           $1         $1         $2         $3         $4          $5     
PERSONAL EXEMPTION $                 $0     $2,063     $3,878     $6,189     $8,252     $10,315     
ONE-HALF FEDERAL TAX                 $0       $140     $1,017     $3,576    $12,906     $42,307     
STATE TAX REFUND DEDUCTION           $0         $0         $0         $0       $785      $1,853     
RETIREMENT EXEMPTION                 $0         $0         $0         $0         $0          $0     
U.S. INTEREST                        $0         $0         $0         $0         $0         $16     
ALL OTHER DEDUCTIONS                 $0         $0         $0         $0         $0          $0     
INSURANCE PREMIUM DEDUCTION          $0         $0         $0         $0         $0          $0     
ADOPTION EXPENSE                     $0         $0         $0         $0         $0          $0     
RR RETIREMENT                        $0         $0         $0         $0         $0          $0     
NATIVE AMERICAN                      $0         $0         $0         $0         $0          $0     
OTHER OTHER                          $0         $0         $0         $0         $0          $0     
NON-RES. UTAH TAXABLE INCOME       $755     $2,801     $7,958    $20,499    $42,485     $64,195     
UTAH TAXABLE INCOME               $-233     $4,320    $16,858    $44,051    $104518    $266,418     
UTAH INCOME TAX LIABILITY            $0        $24       $200       $776     $1,895      $3,027     
WITHHOLDING                          $0        $26       $221       $764     $1,792      $2,729     
PREPAID TAXES                        $0         $0         $0         $0         $0          $0     
                                                                                                    
                                                                                                    
P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE                                                
1999 UTAH INCOME TAX RETURN STATISTICS                                                              
BY TAX LINE; BY RESIDENCY                                                                           
TABLE 3                                                                                             
                                                                                                    
RESIDENCY=NON OR PART RESIDENT                                                                      
(continued)                                                                                         
                                                                                                    
                                                                          NON-ZERO      STANDARD    
TAX LINE                        NON ZERO              TOTAL       MEAN      MEAN       DEVIATION    
                                                                                                    
OTHER CREDITS                      2,177         $7,215,316        $92     $3,314         $3,611    
PENALTY                            2,178           $270,017         $3       $124           $131    
INTEREST                           5,004           $141,105         $2        $28            $58    
WILDLIFE                             172             $1,375         $0         $8             $1    
NET REFUND                        54,454        $19,935,100       $253       $366         $4,818    
USE TAX                              179             $8,712         $0        $49             $6    
DISABLED EXEMPTION                   283               $328         $0         $1             $0    
HOLDER OF SPACE                    9,664         $7,882,149       $100       $816         $2,139    
                                                                                                    
                                                                                                    
TAX LINE                            P10        P25     MEDIAN        P75        P90         P95     
                                                                                                    
OTHER CREDITS                        $0         $0         $0         $0         $0          $0     
PENALTY                              $0         $0         $0         $0         $0          $0     
INTEREST                             $0         $0         $0         $0         $0          $0     
WILDLIFE                             $0         $0         $0         $0         $0          $0     
NET REFUND                           $0         $0        $60       $205       $451        $720     
USE TAX                              $0         $0         $0         $0         $0          $0     
DISABLED EXEMPTION                   $0         $0         $0         $0         $0          $0     
HOLDER OF SPACE                      $0         $0         $0         $0         $1         $83     
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE                                                
1999 UTAH INCOME TAX RETURN STATISTICS                                                              
BY TAX LINE; BY RESIDENCY                                                                           
TABLE 3                                                                                             
                                                                                                    
RESIDENCY=FULL YEAR RESIDENT                                                                        
                                                                                                    
                                                                              NON-ZERO      STANDARD
TAX LINE                            NON ZERO              TOTAL       MEAN      MEAN       DEVIATION
                                                                                                    
ADJUSTED GROSS INCOME                858,601    $35,519,382,117    $41,337    $41,369       $392,865
STATE INCOME TAX ADD BACK            329,931     $1,224,140,663     $1,425     $3,710         $9,699
LUMP SUM DISTRIBUTIONN                 1,002        $19,633,897        $23    $19,595         $1,800
ALL OTHER ADDITIONS                      139         $1,494,926         $2    $10,755         $1,330
DEDUCTIONS                           853,393    $12,445,512,167    $14,484    $14,584     $1,033,880
EXEMPTIONS                           745,022         $1,915,555         $2         $3             $2
PERSONAL EXEMPTION $                 739,331     $3,903,094,555     $4,542     $5,279         $3,731
ONE-HALF FEDERAL TAX                 653,956     $2,203,029,285     $2,564     $3,369        $33,942
STATE TAX REFUND DEDUCTION           198,525       $165,959,120       $193       $836         $5,808
RETIREMENT EXEMPTION                  74,197       $634,722,241       $739     $8,555         $2,739
U.S. INTEREST                         27,184        $89,114,046       $104     $3,278         $9,704
ALL OTHER DEDUCTIONS                     306           $695,137         $1     $2,272           $112
MEDICAL SAVING DEDUCTION                  40           $123,572         $0     $3,089            $99
EDUCATION SAVING DEDUCTION               266           $571,565         $1     $2,149            $52
INSURANCE PREMIUM DEDUCTION           41,869        $40,410,063        $47       $965           $279
ADOPTION EXPENSE                         888         $4,509,793         $5     $5,079           $265
RR RETIREMENT                          1,878        $21,265,332        $25    $11,323           $704
NATIVE AMERICAN                        1,157        $23,666,096        $28    $20,455         $1,002
OTHER OTHER                              616         $4,786,909         $6     $7,771         $1,496
UTAH TAXABLE INCOME                  857,699    $17,228,963,454    $20,051    $20,087     $1,085,874
UTAH INCOME TAX LIABILITY            693,800     $1,456,875,067     $1,695     $2,100        $18,343
WITHHOLDING                          749,409     $1,271,319,931     $1,480     $1,696         $3,470
                                                                                                    
                                                                                                    
TAX LINE                                P10        P25     MEDIAN        P75        P90         P95 
                                                                                                    
ADJUSTED GROSS INCOME                $4,176    $11,412    $26,593    $51,402    $80,070    $105,913 
STATE INCOME TAX ADD BACK                $0         $0         $0     $2,018     $3,842      $5,324 
LUMP SUM DISTRIBUTIONN                   $0         $0         $0         $0         $0          $0 
ALL OTHER ADDITIONS                      $0         $0         $0         $0         $0          $0 
DEDUCTIONS                           $4,300     $4,300     $7,200    $12,286    $20,005     $26,255 
EXEMPTIONS                               $0         $1         $2         $3         $5          $6 
PERSONAL EXEMPTION $                     $0     $2,063     $4,126     $6,189    $10,315     $12,378 
ONE-HALF FEDERAL TAX                     $0        $16       $748     $2,110     $4,679      $7,678 
STATE TAX REFUND DEDUCTION               $0         $0         $0         $0       $585        $889 
RETIREMENT EXEMPTION                     $0         $0         $0         $0         $0      $7,500 
U.S. INTEREST                            $0         $0         $0         $0         $0          $0 
ALL OTHER DEDUCTIONS                     $0         $0         $0         $0         $0          $0 
MEDICAL SAVING DEDUCTION                 $0         $0         $0         $0         $0          $0 
EDUCATION SAVING DEDUCTION               $0         $0         $0         $0         $0          $0 
INSURANCE PREMIUM DEDUCTION              $0         $0         $0         $0         $0          $0 
ADOPTION EXPENSE                         $0         $0         $0         $0         $0          $0 
RR RETIREMENT                            $0         $0         $0         $0         $0          $0 
NATIVE AMERICAN                          $0         $0         $0         $0         $0          $0 
OTHER OTHER                              $0         $0         $0         $0         $0          $0 
UTAH TAXABLE INCOME                 $-2,224     $1,601    $13,016    $31,761    $54,204     $74,079 
UTAH INCOME TAX LIABILITY                $0        $44       $754     $2,040     $3,594      $4,982 
WITHHOLDING                              $0       $137       $844     $2,080     $3,494      $4,609 
                                                                                                    
                                                                                                    
P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE                                                
1999 UTAH INCOME TAX RETURN STATISTICS                                                              
BY TAX LINE; BY RESIDENCY                                                                           
TABLE 3                                                                                             
                                                                                                    
RESIDENCY=FULL YEAR RESIDENT                                                                        
(continued)                                                                                         
                                                                                                    
                                                                              NON-ZERO      STANDARD
TAX LINE                            NON ZERO              TOTAL       MEAN      MEAN       DEVIATION
                                                                                                    
CREDIT FOR TAXES TO OTHER STATES      10,337        $20,233,173        $24     $1,957         $1,986
PREPAID TAXES                         16,464       $169,100,125       $197    $10,271        $17,165
OTHER CREDITS                          4,009         $1,832,637         $2       $457           $141
PENALTY                               16,054         $1,951,899         $2       $122            $63
INTEREST                              28,096           $964,979         $1        $34            $38
WILDLIFE                               4,094            $41,347         $0        $10             $1
NET REFUND                           635,986       $266,377,683       $310       $419         $1,637
USE TAX                                3,824           $185,372         $0        $48             $9
DISABLED EXEMPTION                     6,355             $7,051         $0         $1             $0
HOLDER OF SPACE                      177,030       $257,479,936       $300     $1,454         $5,343
                                                                                                    
                                                                                                    
TAX LINE                                P10        P25     MEDIAN        P75        P90         P95 
                                                                                                    
CREDIT FOR TAXES TO OTHER STATES         $0         $0         $0         $0         $0          $0 
PREPAID TAXES                            $0         $0         $0         $0         $0          $0 
OTHER CREDITS                            $0         $0         $0         $0         $0          $0 
PENALTY                                  $0         $0         $0         $0         $0          $0 
INTEREST                                 $0         $0         $0         $0         $0          $0 
WILDLIFE                                 $0         $0         $0         $0         $0          $0 
NET REFUND                               $0         $0       $163       $394       $725      $1,002 
USE TAX                                  $0         $0         $0         $0         $0          $0 
DISABLED EXEMPTION                       $0         $0         $0         $0         $0          $0 
HOLDER OF SPACE                          $0         $0         $0         $0       $410      $1,336 
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
                                                                                                    
P? VALUES ARE PERCENTILES, i.e. P10=TENTH PERCENTILE