There is a newer version of the Utah Code
2010 Utah Code
Title 59 - Revenue and Taxation
Chapter 07 - Corporate Franchise and Income Taxes
59-7-207 - Corporations becoming subject to tax -- Assessment under other sections.
59-7-207. Corporations becoming subject to tax -- Assessment under other
sections.If a corporation formerly subject to tax under Section 59-7-104 becomes subject to tax under this part, it shall file an information return for the income year in which the change occurs. The tax for the year in which the change occurs will be assessed under Section 59-7-104 and not under Section 59-7-201. For years subsequent to the year in which the change occurs, the tax will be assessed under Section 59-7-201.
Amended by Chapter 169, 1993 General Session
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