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2012 Utah Code
Title 59 - Revenue and Taxation
Article 7 - Corporate Franchise and Income Taxes
Section 405 - Commission empowered to make rules.
UT Code § 59-7-405 (2012) What's This?
59-7-405. Commission empowered to make rules.
The commission shall prescribe such rules as necessary to reflect a corporation's tax liability and to prevent avoidance of corporate tax liability in accordance with the provisions of this part.
Enacted by Chapter 169, 1993 General Session
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