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2011 Utah Code
Title 59 Revenue and Taxation
Chapter 7 Corporate Franchise and Income Taxes
Section 203 Computation of Utah taxable income.

59-7-203. Computation of Utah taxable income.
For purposes of the tax imposed by this part, Utah taxable income shall be determined in accordance with Part 1 of this chapter except that wherever the date December 31, 1930 appears, the date December 31, 1958 shall be substituted, and wherever the date January 1, 1931 appears, the date January 1, 1959 shall be substituted.

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