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2012 Utah Code
Title 59 - Revenue and Taxation
Article 7 - Corporate Franchise and Income Taxes
Section 207 - Corporations becoming subject to tax -- Assessment under other sections.
Universal Citation:
UT Code ยง 59-7-207 (2012)
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59-7-207. Corporations becoming subject to tax -- Assessment under other sections.
If a corporation formerly subject to tax under Section 59-7-104 becomes subject to tax under this part, it shall file an information return for the income year in which the change occurs. The tax for the year in which the change occurs will be assessed under Section 59-7-104 and not under Section 59-7-201. For years subsequent to the year in which the change occurs, the tax will be assessed under Section 59-7-201.
Amended by Chapter 169, 1993 General Session
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