{"data":{"id":"us-ut/utah-code-59-7-305","jurisdiction":"us-ut","citation":"Utah Code § 59-7-305","heading":"When taxable in another state.","body":"For purposes of allocation and apportionment of income under this part, a taxpayer is taxable in another state if:\n(1) in that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax; or\n(2) that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.","path":["Title 59 Revenue and Taxation","Chapter 59-7 Corporate Franchise and Income Taxes","Part 59-7-3 Allocation and Apportionment of Income - Utah UDITPA Provisions"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter7/59-7-S305.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"a1c814e52467eec51642244ca06af00ac0453894f6930e00844913aa371f877c","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-7-303","next":"us-ut/utah-code-59-7-306"},"notice":"GroundRules: Original legal text. Not legal advice."}