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Utah · Through 2026 General Session

Utah Code § 59-7-403: Worldwide combined report.

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Where this section sits in the code
  1. Title 59 Revenue and Taxation
  2. Chapter 59-7 Corporate Franchise and Income Taxes
  3. Part 59-7-4 Combined Reporting

(1) A unitary group may elect to file a worldwide combined report.

(2) Corporations electing to file a worldwide combined report may not thereafter elect to file a return on a basis other than a worldwide combined report without the consent of the commission.

Collected 2026-09-03T11:34:33Z. Source file · JSON

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