There is a newer version of the Utah Code
2006 Utah Code - 13-5-18 — Cost -- Separate entities of business.
13-5-18. Cost -- Separate entities of business.For the purposes of this act, manufacturing, jobbing, wholesaling and retailing activities of a person shall be considered separate and distinct entities of business in establishing and determining cost of any article, product or commodity.
No Change Since 1953
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