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- Utah Code § 59-5-215 · Disposition of taxes collected -- Credit to General Fund -- Transfer to State Reinvestment Restricted Account.
- Utah Code § 59-5-301 · Definitions.
- Utah Code § 59-5-302 · Tax credit for recompletion or workover.
- Utah Code § 59-5-303 · Tax credit for natural gas converted to hydrogen fuel.
- Utah Code § 59-5-304 · Tax credit for mining exploration.
- Utah Code § 59-5-305 · High cost infrastructure tax credit.
- Utah Code § 59-6-101 · Definitions.
- Utah Code § 59-6-102 · Producer's obligation to deduct and withhold payments -- Amount -- Exempt payments -- Credit against tax.
- Utah Code § 59-6-102.1 · Exemption certificate -- Penalties -- Limit on filing exemption certificate.
- Utah Code § 59-6-103 · Returns and payments required of producers.
- Utah Code § 59-6-104 · Commission administration of chapter -- Rulemaking authority.
- Utah Code § 59-7-101 · Definitions.
- Utah Code § 59-7-102 · Exemptions.
- Utah Code § 59-7-103 · Chapter applicable to receivers, trustees in bankruptcy and assignees.
- Utah Code § 59-7-104 · Tax -- Minimum tax.
- Utah Code § 59-7-105 · Additions to unadjusted income.
- Utah Code § 59-7-106 · Subtractions from unadjusted income.
- Utah Code § 59-7-107 · Basis.
- Utah Code § 59-7-108 · Distributions by corporations.
- Utah Code § 59-7-109 · Charitable contributions.
- Utah Code § 59-7-109.1 · Charitable contributions to the Carson Smith Opportunity Scholarship Program.
- Utah Code § 59-7-110 · Utah net loss -- Carry forward -- Deduction.
- Utah Code § 59-7-111 · Safe harbor lease provisions.
- Utah Code § 59-7-112 · Installment sales.
- Utah Code § 59-7-113 · Allocation of income and deductions between several corporations controlled by same interests.
- Utah Code § 59-7-114 · Section 338, Internal Revenue Code -- Elections.
- Utah Code § 59-7-115 · Section 336(e), Internal Revenue Code -- Elections.
- Utah Code § 59-7-116 · Taxation of regulated investment companies.
- Utah Code § 59-7-116.5 · Real estate investment trusts.
- Utah Code § 59-7-117 · Equitable adjustments.
- Utah Code § 59-7-118 · Section 965, Internal Revenue Code -- Installment payments.
- Utah Code § 59-7-159 · Review of credits allowed under this chapter.
- Utah Code § 59-7-201 · Tax -- Minimum tax.
- Utah Code § 59-7-203 · Computation of Utah taxable income.
- Utah Code § 59-7-204 · Income attributed to sources within the state.
- Utah Code § 59-7-205 · Applicability of Parts 5 and 6 of chapter.
- Utah Code § 59-7-206 · Offsets against tax.
- Utah Code § 59-7-207 · Corporations becoming subject to tax -- Assessment under other sections.
- Utah Code § 59-7-208 · Provisions followed for purposes of tax collected.
- Utah Code § 59-7-302 · Definitions -- Determination of taxpayer status.
- Utah Code § 59-7-303 · Apportionable income.
- Utah Code § 59-7-305 · When taxable in another state.
- Utah Code § 59-7-306 · Allocation of certain nonbusiness income.
- Utah Code § 59-7-307 · Allocation of rents and royalties.
- Utah Code § 59-7-308 · Allocation of capital gains and losses.
- Utah Code § 59-7-309 · Allocation of interest and dividends.
- Utah Code § 59-7-310 · Allocation of patent and copyright royalties.
- Utah Code § 59-7-311 · Method of apportionment of business income.
- Utah Code § 59-7-312 · Property factor for apportionment of business income -- Mobile flight equipment of an airline.
- Utah Code § 59-7-313 · Valuation of property for inclusion in property factor.
- Utah Code § 59-7-314 · Averaging property values for inclusion in property factors.
- Utah Code § 59-7-315 · Payroll factor for apportionment of business income -- Compensation of flight personnel by an airline.
- Utah Code § 59-7-316 · Determination of compensation for inclusion in payroll factor.
- Utah Code § 59-7-317 · Sales factor for apportionment of business income -- Transportation revenue of an airline -- Sales of a financial institution.
- Utah Code § 59-7-318 · Sales of tangible personal property.
- Utah Code § 59-7-319 · Circumstances under which a receipt, rent, royalty, or sale is considered to be in this state.
- Utah Code § 59-7-320 · Equitable adjustment of standard allocation or apportionment.
- Utah Code § 59-7-321 · Construction.
- Utah Code § 59-7-401 · Determining threshold level of business activity for corporations organized or incorporated outside of the United States.
- Utah Code § 59-7-402 · Water's edge combined report.
- Utah Code § 59-7-403 · Worldwide combined report.
- Utah Code § 59-7-404 · Calculation of unadjusted income for combined reporting.
- Utah Code § 59-7-404.5 · Adjustment to apportionment factors for corporations in a combined report -- Sales factor -- Property factor.
- Utah Code § 59-7-405 · Commission empowered to make rules.
- Utah Code § 59-7-501 · Accounting periods -- Methods of accounting.
- Utah Code § 59-7-502 · Change of taxable year or accounting period.
- Utah Code § 59-7-503 · Return where period changed.
- Utah Code § 59-7-504 · Estimated tax payments -- Penalty -- Waiver.
- Utah Code § 59-7-505 · Returns required -- When due -- Extension of time -- Exemption from filing.
- Utah Code § 59-7-507 · Payment of tax.
- Utah Code § 59-7-508 · Audit of returns.
- Utah Code § 59-7-509 · Failure to file return -- Penalty.
- Utah Code § 59-7-510 · Deficiency -- Interest.
- Utah Code § 59-7-511 · Penalty added to underpayments.
- Utah Code § 59-7-512 · Addition to tax in case of nonpayment.
- Utah Code § 59-7-513 · Interest when time for payment extended.
- Utah Code § 59-7-514 · Extension of time to pay deficiency.
- Utah Code § 59-7-515 · Interest when deficiency extended.
- Utah Code § 59-7-519 · Period of limitation for making assessments -- Change, correction, or amendment of federal income tax -- Duty of corporation to notify state -- Extensions.
- Utah Code § 59-7-522 · Overpayments.
- Utah Code § 59-7-528 · Failure to make return or supply information -- Penalty.
- Utah Code § 59-7-529 · General violations and penalties.
- Utah Code § 59-7-530 · Power to waive penalties or interest.
- Utah Code § 59-7-531 · Venue of offenses -- Evidence.
- Utah Code § 59-7-532 · Revenue received by commission -- Deposit with state treasurer -- Distribution or crediting to Income Tax Fund -- Refund claim payments.
- Utah Code § 59-7-533 · Interest on overpayments.
- Utah Code § 59-7-534 · Failure to pay tax -- Suspension or forfeiture of corporate rights.
- Utah Code § 59-7-535 · Doing business after suspension or forfeiture of certain corporate powers, rights, and privileges -- Penalty.
- Utah Code § 59-7-536 · Relief in case of suspension or forfeiture.
- Utah Code § 59-7-537 · Confidentiality of information.
- Utah Code § 59-7-538 · Carry forward of expired or repealed tax credit.
- Utah Code § 59-7-601 · Credit of interest income from state and federal securities.
- Utah Code § 59-7-607 · Utah low-income housing tax credit.
- Utah Code § 59-7-609 · Historic preservation credit.
- Utah Code § 59-7-610 · Recycling market development zones tax credits.
- Utah Code § 59-7-612 · Tax credits for research activities conducted in the state -- Carry forward -- Commission to report modification or repeal of certain federal provisions -- Revenue and Taxation Interim Committee study.
- Utah Code § 59-7-614 · Clean energy systems tax credits -- Definitions -- Certification -- Rulemaking authority.
- Utah Code § 59-7-614.1 · Refundable tax credit for hand tools used in farming operations -- Procedures for refund -- Transfers from General Fund to Income Tax Fund -- Rulemaking authority.
- Utah Code § 59-7-614.2 · Refundable economic development tax credit.
- Utah Code § 59-7-614.4 · Tax credit for pass-through entity taxpayer.