GroundRules
Utah Code § 59-7-805: Apportionment provisions.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-7 Corporate Franchise and Income Taxes
- Part 59-7-8 Unrelated Business Income
For purposes of this part, only the property, payroll, and sales included in the computation of unrelated business income or directly related to the unrelated business income of an exempt organization shall be included when apportioning income under Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions.
Collected 2026-09-03T11:34:33Z. Source file · JSON