Go to Previous Versions
of
this Section
2025 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 310 - Allocation of patent and copyright royalties.
Universal Citation:
UT Code § 59-7-310 (2025)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
59-7-310. Allocation of patent and copyright royalties.
Amended by Chapter 83, 1994 General Session
- (1) To the extent they constitute nonbusiness income, patent and copyright royalties are allocable to this state:
- (a) if and to the extent that the patent or copyright is utilized by the payer in this state; or
- (b) if and to the extent that the patent or copyright is utilized by the payer in a state in which the taxpayer is not taxable and the taxpayer's commercial domicile is in this state.
- (2) A patent is utilized in a state to the extent that it is employed in production, fabrication, manufacturing, or other processing in the state or to the extent that a patented product is produced in the state. If the basis of receipts from patent royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the patent is utilized in the state in which the taxpayer's commercial domicile is located.
- (3) A copyright is utilized in a state to the extent that printing or other publication originates in the state. If the basis of receipts from copyright royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the copyright is utilized in the state in which the taxpayer's commercial domicile is located.
Amended by Chapter 83, 1994 General Session
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.
