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 |
§ 59-7-302. Definitions -- Determination of when a taxpayer is considered to be a sales factor weighted taxpayer. (Effective 1/1/2015) |
§ 59-7-303. Apportionable income. |
§ 59-7-305. When taxable in another state. |
§ 59-7-306. Allocation of certain nonbusiness income. |
§ 59-7-307. Allocation of rents and royalties. |
§ 59-7-308. Allocation of capital gains and losses. |
§ 59-7-309. Allocation of interest and dividends. |
§ 59-7-310. Allocation of patent and copyright royalties. |
§ 59-7-311. Method of apportionment of business income. |
§ 59-7-312. Property factor for apportionment of business income -- Mobile flight equipment of an airline. |
§ 59-7-313. Valuation of property for inclusion in property factor. |
§ 59-7-314. Averaging property values for inclusion in property factors. |
§ 59-7-315. Payroll factor for apportionment of business income -- Compensation of flight personnel by an airline. |
§ 59-7-316. Determination of compensation for inclusion in payroll factor. |
§ 59-7-317. Sales factor for apportionment of business income -- Transportation revenues of an airline. |
§ 59-7-318. Sales of tangible personal property. |
§ 59-7-319. Circumstances under which a receipt, rent, royalty, or sale is considered to be in this state. |
§ 59-7-320. Equitable adjustment of standard allocation or apportionment. |
§ 59-7-321. Construction. |