{"data":{"id":"us-ut/utah-code-59-7-204","jurisdiction":"us-ut","citation":"Utah Code § 59-7-204","heading":"Income attributed to sources within the state.","body":"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.","path":["Title 59 Revenue and Taxation","Chapter 59-7 Corporate Franchise and Income Taxes","Part 59-7-2 Corporate Income Tax"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter7/59-7-S204.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"75e9c644ce720765b33d79801a610086051c471bc5c73ad9ca8e3ceb97526420","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-7-203","next":"us-ut/utah-code-59-7-205"},"notice":"GroundRules: Original legal text. Not legal advice."}