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the Utah Code
2012 Utah Code
Title 59 - Revenue and Taxation
Article 7 - Corporate Franchise and Income Taxes
Section 204 - Income attributed to sources within the state.
Universal Citation:
UT Code ยง 59-7-204 (2012)
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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.
Amended by Chapter 4, 1993 General Session
Amended by Chapter 169, 1993 General Session
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