{"data":{"id":"us-ut/utah-code-59-7-321","jurisdiction":"us-ut","citation":"Utah Code § 59-7-321","heading":"Construction.","body":"This part shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it.","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-S321.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"eb195308a22d496586d43f669b1f472e9013a8d1dfd2c062c0c22fb257e5b08d","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-7-320","next":"us-ut/utah-code-59-7-401"},"notice":"GroundRules: Original legal text. Not legal advice."}