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Utah · Through 2026 General Session

Utah Code § 59-7-801: Definitions.

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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 59-7-8 Unrelated Business Income

For purposes of this part:

(1) "Unrelated business income" means unrelated business income as determined under Section 512, Internal Revenue Code.

(2) "Utah unrelated business income" means the unrelated business income allocated or apportioned to Utah in accordance with Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions.

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

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