§ 59-7-805. Apportionment provisions.

Latest version.

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, Allocation and Apportionment of Income - Utah UDITPA Provisions.

Enacted by Chapter 178, 1994 General Session

                    
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