Utah Chapter 07 — Corporate Franchise And Income Taxes

• 59-7-101 (superseded 01/01/11) — Definitions.
• 59-7-102 — Exemptions.
• 59-7-103 — Chapter Applicable To Receivers, Trustees In Bankruptcy And Assignees.
• 59-7-104 — Tax -- Minimum Tax.
• 59-7-105 (superseded 01/01/11) — Additions To Unadjusted Income.
• 59-7-106 (superseded 01/01/11) — Subtractions From Unadjusted Income.
• 59-7-107 — Basis.
• 59-7-108 — Distributions By Corporations.
• 59-7-109 — Charitable Contributions.
• 59-7-110 — Utah Net Losses -- Carryforwards And Carrybacks -- Deduction.
• 59-7-111 — Safe Harbor Lease Provisions.
• 59-7-112 — Installment Sales.
• 59-7-113 — Allocation Of Income And Deductions Between Several Corporations Controlled By Same Interests.
• 59-7-114 — Section 338, Internal Revenue Code -- Elections.
• 59-7-115 — Section 336(e), Internal Revenue Code -- Elections.
• 59-7-116 — Taxation Of Regulated Investment Companies.
• 59-7-116.5 — Real Estate Investment Trusts.
• 59-7-117 — Equitable Adjustments.
• 59-7-201 — Tax -- Minimum Tax.
• 59-7-203 — Computation Of Utah Taxable Income.
• 59-7-204 — Income Attributed To Sources Within The State.
• 59-7-205 — Applicability Of Parts 5 And 6 Of Chapter.
• 59-7-206 — Offsets Against Tax.
• 59-7-207 — Corporations Becoming Subject To Tax -- Assessment Under Other Sections.
• 59-7-208 — Provisions Followed For Purposes Of Tax Collected.
• 59-7-302 — Definitions -- Determination Of When A Taxpayer Is Considered To Be A Sales Factor Weighted Taxpayer.
• 59-7-303 — Apportionable Income.
• 59-7-305 — When Taxable In Another State.
• 59-7-306 — Allocation Of Certain Nonbusiness Income.
• 59-7-307 — Allocation Of Rents And Royalties.
• 59-7-308 — Allocation Of Capital Gains And Losses.
• 59-7-309 — Allocation Of Interest And Dividends.
• 59-7-310 — Allocation Of Patent And Copyright Royalties.
• 59-7-311 — Method Of Apportionment Of Business Income.
• 59-7-312 — Property Factor For Apportionment Of Business Income -- Mobile Flight Equipment Of An Airline.
• 59-7-313 — Valuation Of Property For Inclusion In Property Factor.
• 59-7-314 — Averaging Property Values For Inclusion In Property Factors.
• 59-7-315 — Payroll Factor For Apportionment Of Business Income -- Compensation Of Flight Personnel By An Airline.
• 59-7-316 — Determination Of Compensation For Inclusion In Payroll Factor.
• 59-7-317 — Sales Factor For Apportionment Of Business Income -- Transportation Revenues Of An Airline.
• 59-7-318 — Sales Of Tangible Personal Property.
• 59-7-319 — Receipt, Rent, Royalty, Or Sale In Connection With Other Than Tangible Personal Property -- When Considered To Be In This State.
• 59-7-320 — Equitable Adjustment Of Standard Allocation Or Apportionment.
• 59-7-321 — Construction.
• 59-7-401 — Determining Threshold Level Of Business Activity For Corporations Organized Or Incorporated Outside Of The United States.
• 59-7-402 — Water's Edge Combined Report.
• 59-7-403 — Worldwide Combined Report.
• 59-7-404 — Calculation Of Unadjusted Income For Combined Reporting.
• 59-7-404.5 — Adjustment To Apportionment Factors For Corporations In A Combined Report -- Sales Factor -- Property Factor.
• 59-7-405 — Commission Empowered To Make Rules.
• 59-7-501 — Accounting Periods -- Methods Of Accounting.
• 59-7-502 — Change Of Taxable Year Or Accounting Period.
• 59-7-503 — Return Where Period Changed.
• 59-7-504 — Estimated Tax Payments -- Penalty -- Waiver.
• 59-7-505 — Returns Required -- When Due -- Extension Of Time -- Exemption From Filing.
• 59-7-507 — Payment Of Tax.
• 59-7-508 — Audit Of Returns.
• 59-7-509 — Failure To File Return -- Penalty.
• 59-7-510 — Deficiency -- Interest.
• 59-7-511 — Penalty Added To Underpayments.
• 59-7-512 — Addition To Tax In Case Of Nonpayment.
• 59-7-513 — Interest When Time For Payment Extended.
• 59-7-514 — Extension Of Time To Pay Deficiency.
• 59-7-515 — Interest When Deficiency Extended.
• 59-7-519 — Period Of Limitation For Making Assessments -- Change, Correction, Or Amendment Of Federal Income Tax -- Duty Of Corporation To Notify State -- Extensions.
• 59-7-522 — Overpayments.
• 59-7-528 — Failure To Make Return Or Supply Information -- Penalty.
• 59-7-529 — General Violations And Penalties.
• 59-7-530 — Power To Waive Penalties Or Interest.
• 59-7-531 — Venue Of Offenses -- Evidence.
• 59-7-532 — Revenue Received By Commission -- Deposit With State Treasurer -- Distribution Or Crediting To Education Fund -- Refund Claim Payments.
• 59-7-533 — Interest On Overpayments.
• 59-7-534 — Failure To Pay Tax -- Suspension Or Forfeiture Of Corporate Rights.
• 59-7-535 — Doing Business Thereafter -- Penalty.
• 59-7-536 — Relief In Case Of Suspension Or Forfeiture.
• 59-7-537 — Confidentiality Of Information.
• 59-7-601 — Credit Of Interest Income From State And Federal Securities.
• 59-7-602 — Credit For Cash Contributions To Sheltered Workshops.
• 59-7-603 — Credit For Sophisticated Technological Equipment Donated To Schools.
• 59-7-605 — Definitions -- Tax Credit -- Cleaner Burning Fuels.
• 59-7-606 — Tax Credit -- Items Using Cleaner Burning Fuels.
• 59-7-607 — Utah Low-income Housing Tax Credit.
• 59-7-608 — Targeted Jobs Tax Credit.
• 59-7-609 — Historic Preservation Credit.
• 59-7-610 — Recycling Market Development Zones Tax Credit.
• 59-7-612 — Tax Credits For Research Activities Conducted In The State -- Carry Forward -- Commission To Report Modification Or Repeal Of Certain Federal Provisions -- Utah Tax Review Commission Study.
• 59-7-613 — Tax Credits For Machinery, Equipment, Or Both Primarily Used For Conducting Qualified Research Or Basic Research -- Carry Forward -- Commission To Report Modification Or Repeal Of Certain Federal Provisions -- Utah Tax Review Commission Study.
• 59-7-614 — Renewable Energy Systems Tax Credit -- Definitions -- Limitations -- Certification -- Rulemaking Authority.
• 59-7-614.1 — Refundable Tax Credit For Hand Tools Used In Farming Operations -- Procedures For Refund -- Transfers From General Fund To Education Fund -- Rulemaking Authority.
• 59-7-614.2 — Refundable Economic Development Tax Credit.
• 59-7-614.3 — Nonrefundable Tax Credit For Qualifying Solar Projects.
• 59-7-614.4 — Tax Credit For Pass-through Entity Taxpayer.
• 59-7-614.5 — Refundable Motion Picture Tax Credit.
• 59-7-615 — Removal Of Tax Credit From Tax Form And Prohibition On Claiming Or Carrying Forward A Tax Credit -- Conditions For Removal And Prohibition On Claiming Or Carrying Forward A Tax Credit -- Commission Reporting Requirements.
• 59-7-701 — Taxation Of S Corporations -- Revenue And Taxation Interim Committee Study.
• 59-7-705 — Minimum Tax Not Applicable To An S Corporation.
• 59-7-706 — Distribution And Credit Of Revenues.
• 59-7-707 — Commission Rulemaking Authority.
• 59-7-801 — Definitions.
• 59-7-802 — Taxation Of Unrelated Business Income.
• 59-7-803 — Filing Returns -- Extension.
• 59-7-804 — Transition Rule -- Net Loss Carryforwards.
• 59-7-805 — Apportionment Provisions.