There is a newer version of the Utah Code
2010 Utah Code
Title 59 - Revenue and Taxation
Chapter 07 - Corporate Franchise and Income Taxes
59-7-404.5 - Adjustment to apportionment factors for corporations in a combined report -- Sales factor -- Property factor.
59-7-404.5. Adjustment to apportionment factors for corporations in a combined
report -- Sales factor -- Property factor.For purposes of the apportionment sections under Part 3 of this chapter:
(1) Corporations filing a combined report under Section 59-7-402 or 59-7-403 may not include intercompany sales or other transactions between the corporations included in the combined report when determining the sales factor.
(2) Intercompany rents between members of a combined report may not be considered in the computation of the property factor.
Enacted by Chapter 83, 1994 General Session
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