2006 Utah Code - 59-10-209.1 — Adjustments to state taxable income.

     59-10-209.1.   Adjustments to state taxable income.
     (1) The commission shall allow an adjustment to state taxable income of a resident or nonresident estate or trust if the resident or nonresident estate or trust would otherwise:
     (a) receive a double tax benefit under this chapter; or
     (b) suffer a double tax detriment under this chapter.
     (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).

Enacted by Chapter 223, 2006 General Session