There Is a Newer Version of the Utah Code
  1. 2025 Utah Code
  2. 2024 Utah Code
  3. 2023 Utah Code
  4. 2006 Utah Code (here)
  5. View All Versions
View Our Newest Version Here

2006 Utah Code - 59-10-115 (Superseded 01/01/07) — Adjustments to state taxable income.

     59-10-115 (Superseded 01/01/07).   Adjustments to state taxable income.
     (1) The commission shall allow an adjustment to state taxable income of a taxpayer if the taxpayer would otherwise:
     (a) receive a double tax benefit under this part; or
     (b) suffer a double tax detriment under this part.
     (2) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the commission may make rules to allow for the adjustment to state taxable income required by Subsection (1).

No History Available for This Section

Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.