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2006 Utah Code - 59-7-312 — Property factor for apportionment of business income.
59-7-312. Property factor for apportionment of business income.The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this state during the tax period and the denominator of which is the average value of all the taxpayer's real and tangible personal property owned or rented and used during the tax period.
Renumbered and Amended by Chapter 2, 1987 General Session
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