{"data":{"id":"us-ut/utah-code-59-7-117","jurisdiction":"us-ut","citation":"Utah Code § 59-7-117","heading":"Equitable adjustments.","body":"The commission shall by rule prescribe for adjustments to Utah taxable income when, solely by reason of the enactment of this chapter, a taxpayer would otherwise receive or have received a double tax benefit or suffer or have suffered a double tax detriment. However, the commission may not make any adjustment pursuant to this section which will result in an increase or decrease of tax liability that is less than $25.","path":["Title 59 Revenue and Taxation","Chapter 59-7 Corporate Franchise and Income Taxes","Part 59-7-1 Corporate Tax Generally"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter7/59-7-S117.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"d9d70112e60349e857cb1e80480017b681e278813bd4038d3f6874d610e04e5c","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-7-116.5","next":"us-ut/utah-code-59-7-118"},"notice":"GroundRules: Original legal text. Not legal advice."}