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2011 Utah Code
Title 59 Revenue and Taxation
Chapter 7 Corporate Franchise and Income Taxes
Section 403 Worldwide combined report.

59-7-403. Worldwide combined report.
(1) A unitary group may elect to file a worldwide combined report.
(2) Corporations electing to file a worldwide combined report may not thereafter elect to file a return on a basis other than a worldwide combined report without the consent of the commission.

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