2006 Utah Code - 59-7-805 — Apportionment provisions.

     59-7-805.   Apportionment provisions.
     For purposes of this part, only the property, payroll, and sales included in the computation of unrelated business income or directly related to the unrelated business income of an exempt organization shall be included when apportioning income under Part 3.

Enacted by Chapter 178, 1994 General Session