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2012 Utah Code
Title 59 - Revenue and Taxation
Article 7 - Corporate Franchise and Income Taxes
Section 403 - Worldwide combined report.


UT Code § 59-7-403 (2012) What's This?

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.


Enacted by Chapter 169, 1993 General Session

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