****************************SUMMARY OF 1999 STATE      INCOME TAX RETURNS**************             
*                  CALENDAR YEAR FULL YEAR    RESIDENTS ONLY                          *             
* ADJUSTED GROSS    NO. OF   ADJUSTED GROSS     STATE #    EFFECTIVE    NO. OF NET##  *             
*  INCOME CLASS     RETURNS      INCOME#       TAX PAID  STATE TAX RATE EXEMPTIONS    *             
***************************************************************************************             
                                   STATE OF UTAH                                                    
                        _________________________________________________                           
 UNDER $1           5,838    $-929,197,301        $10,621     -0.00      12,691                     
 $     1  -  5000  97,035     $260,678,654       $479,080      0.18      44,440                     
 $  5001 -  10000  89,178     $662,870,985     $5,081,408      0.77      91,110                     
 $ 10001 -  15000  79,318     $990,233,904    $14,760,380      1.49     122,390                     
 $ 15001 -  20000  74,952   $1,308,982,079    $26,526,508      2.03     137,617                     
 $ 20001 -  25000  65,036   $1,458,608,541    $36,546,923      2.51     133,885                     
 $ 25001 -  30000  55,021   $1,509,843,952    $43,601,589      2.89     125,876                     
 $ 30001 -  35000  48,148   $1,562,006,996    $49,160,981      3.15     121,374                     
 $ 35001 -  40000  44,507   $1,667,943,923    $56,270,761      3.37     123,911                     
 $ 40001 -  45000  40,353   $1,712,925,300    $61,686,115      3.60     119,870                     
 $ 45001 -  50000  35,605   $1,689,425,060    $63,619,320      3.77     112,653                     
 $ 50001 -  75000 123,428   $7,524,673,507   $310,925,020      4.13     419,462                     
 $ 75001 - 100000  51,583   $4,409,098,489   $196,838,569      4.46     182,478                     
 $100001 - 250000  41,141   $5,743,500,529   $275,660,728      4.80     146,484                     
 OVER $250,000      8,122   $5,947,787,498   $315,707,063      5.31      28,224                     
                                                                                                    
                    ______________________________________________________________                  
 TOTAL            859,265  $35,519,382,117 $1,456,875,067      4.10   1,922,465                     
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                                   B. PERCENTAGE DISTRIBUTION                                       
 UNDER $1              0.7            -2.6           0.0                    0.7                     
 $     1  -  5000     11.3             0.7           0.0                    2.3                     
 $  5001 -  10000     10.4             1.9           0.3                    4.7                     
 $ 10001 -  15000      9.2             2.8           1.0                    6.4                     
 $ 15001 -  20000      8.7             3.7           1.8                    7.2                     
 $ 20001 -  25000      7.6             4.1           2.5                    7.0                     
 $ 25001 -  30000      6.4             4.3           3.0                    6.5                     
 $ 30001 -  35000      5.6             4.4           3.4                    6.3                     
 $ 35001 -  40000      5.2             4.7           3.9                    6.4                     
 $ 40001 -  45000      4.7             4.8           4.2                    6.2                     
 $ 45001 -  50000      4.1             4.8           4.4                    5.9                     
 $ 50001 -  75000     14.4            21.2          21.3                   21.8                     
 $ 75001 - 100000      6.0            12.4          13.5                    9.5                     
 $100001 - 250000      4.8            16.2          18.9                    7.6                     
 OVER $250,000         0.9            16.7          21.7                    1.5                     
                                                                                                    
                    ______________________________________________________________                  
  TOTAL              100.0           100.0         100.0                  100.0                     
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                                   C. AVERAGE PER RETURN                                            
  UNDER $1                        $-159164            $2                   2.17                     
  $     1  -  5000                  $2,686            $5                   0.46                     
  $  5001 -  10000                  $7,433           $57                   1.02                     
  $ 10001 -  15000                 $12,484          $186                   1.54                     
  $ 15001 -  20000                 $17,464          $354                   1.84                     
  $ 20001 -  25000                 $22,428          $562                   2.06                     
  $ 25001 -  30000                 $27,441          $792                   2.29                     
  $ 30001 -  35000                 $32,442        $1,021                   2.52                     
  $ 35001 -  40000                 $37,476        $1,264                   2.78                     
  $ 40001 -  45000                 $42,449        $1,529                   2.97                     
  $ 45001 -  50000                 $47,449        $1,787                   3.16                     
  $ 50001 -  75000                 $60,964        $2,519                   3.40                     
  $ 75001 - 100000                 $85,476        $3,816                   3.54                     
  $100001 - 250000                $139,605        $6,700                   3.56                     
  OVER $250,000                   $732,306       $38,871                   3.48                     
                                                                                                    
                    ______________________________________________________________                  
  TOTAL                            $41,337        $1,695                   2.24                     
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          # DOLLAR AMOUNTS MAY NOT SUM EXACTLY DUE TO ROUNDING OF CENTS