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2012 Utah Code
Title 59 - Revenue and Taxation
Article 7 - Corporate Franchise and Income Taxes
Section 805 - Apportionment provisions.
Universal Citation:
UT Code ยง 59-7-805 (2012)
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59-7-805. Apportionment provisions.
For purposes of this part, only the property, payroll, and sales included in the computation of unrelated business income or directly related to the unrelated business income of an exempt organization shall be included when apportioning income under Part 3.
Enacted by Chapter 178, 1994 General Session
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