GroundRules
Utah Code § 59-7-204: Income attributed to sources within the state.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-7 Corporate Franchise and Income Taxes
- Part 59-7-2 Corporate Income Tax
For the purposes of the tax imposed by this part, the portion of Utah taxable income derived from or attributable to sources within this state shall be determined in accordance with Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions and Part 4, Combined Reporting.
Collected 2026-09-03T11:34:33Z. Source file · JSON