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2012 Utah Code
Title 59 - Revenue and Taxation
Article 7 - Corporate Franchise and Income Taxes
Section 403 - Worldwide combined report.
Universal Citation:
UT Code ยง 59-7-403 (2012)
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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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