There is a newer version of the Utah Code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 4 - Combined Reporting
- Section 401 - Determining threshold level of business activity for corporations organized or incorporated outside of the United States.
- Section 402 - Water's edge combined report.
- Section 403 - Worldwide combined report.
- Section 404 - Calculation of unadjusted income for combined reporting.
- Section 404.5 - Adjustment to apportionment factors for corporations in a combined report -- Sales factor -- Property factor.
- Section 405 - Commission empowered to make rules.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.