{"data":{"id":"us-ut/utah-code-59-7-206","jurisdiction":"us-ut","citation":"Utah Code § 59-7-206","heading":"Offsets against tax.","body":"There shall be offset against the tax imposed by this part for any period the amount of any tax imposed on the taxpayer under Section 59-7-104 for the same period. In the event that taxes, interest, and penalties have been or shall be assessed against, paid by, or collected from a taxpayer under Section 59-7-201, which assessment, payment, or collection should have been made under Section 59-7-104, such taxes, interest, and penalties shall be considered as having been assessed, paid, or collected under Section 59-7-104 as of the dates they were made.","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-S206.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"f799e53660bd00769870dcb0db757324e7e8425c4aa7a2368b98434cf6b5e881","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-7-205","next":"us-ut/utah-code-59-7-207"},"notice":"GroundRules: Original legal text. Not legal advice."}