There is a newer version of the Utah Code
2016 Utah Code
Title 59 - Revenue and Taxation
Chapter 7 - Corporate Franchise and Income Taxes
Part 3 - Allocation and Apportionment of Income - Utah UDITPA Provisions
- Section 302 - Definitions.
- Section 303 - Apportionable income.
- Section 305 - When taxable in another state.
- Section 306 - Allocation of certain nonbusiness income.
- Section 307 - Allocation of rents and royalties.
- Section 308 - Allocation of capital gains and losses.
- Section 309 - Allocation of interest and dividends.
- Section 310 - Allocation of patent and copyright royalties.
- Section 311 - Method of apportionment of business income.
- Section 312 - Property factor for apportionment of business income -- Mobile flight equipment of an airline.
- Section 313 - Valuation of property for inclusion in property factor.
- Section 314 - Averaging property values for inclusion in property factors.
- Section 315 - Payroll factor for apportionment of business income -- Compensation of flight personnel by an airline.
- Section 316 - Determination of compensation for inclusion in payroll factor.
- Section 317 - Sales factor for apportionment of business income -- Transportation revenues of an airline.
- Section 318 - Sales of tangible personal property.
- Section 319 - Circumstances under which a receipt, rent, royalty, or sale is considered to be in this state.
- Section 320 - Equitable adjustment of standard allocation or apportionment.
- Section 321 - Construction.
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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