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2011 Utah Code
Title 59 Revenue and Taxation
Chapter 7 Corporate Franchise and Income Taxes
Section 204 Income attributed to sources within the state.

59-7-204. Income attributed to sources within the state.
For the purposes of the tax imposed by this part, the portion of Utah taxable income derived from or attributable to sources within this state shall be determined in accordance with Parts 3 and 4 of this chapter.

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