There Is a Newer Version of the Utah Code
2006 Utah Code - 59-7-313 — Valuation of property for inclusion in property factor.
59-7-313. Valuation of property for inclusion in property factor.Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from subrentals.
Renumbered and Amended by Chapter 2, 1987 General Session
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