UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 7. Corporate Franchise and Income Taxes |
Part 3. Allocation and Apportionment of Income - Utah UDITPA Provisions |
§ 59-7-321. Construction.
Latest version.
- This part shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it.
Renumbered and Amended by Chapter 2, 1987 General Session