{"data":{"id":"us-ut/utah-code-59-7-404.5","jurisdiction":"us-ut","citation":"Utah Code § 59-7-404.5","heading":"Adjustment to apportionment factors for corporations in a combined report -- Sales factor -- Property factor.","body":"For purposes of apportionment under Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions:\n(1) corporations filing a combined report under Section 59-7-402 or 59-7-403 may not include intercompany sales or other intercompany transactions between the corporations included in the combined report in determining the sales factor;\n(2) corporations filing a combined report under Section 59-7-402 or 59-7-403 may not include intercompany rents or other intercompany transactions between the corporations included in the combined report in determining the property factor; and\n(3) the amounts of the numerators in this state of the property, payroll, and sales factors of an out-of-state business, as defined in Section 53-2a-1202, that are directly related to disaster- or emergency-related work, as defined in Section 53-2a-1202, during a disaster period, as defined in Section 53-2a-1202, may not be included in the apportionment fraction of the combined group.","path":["Title 59 Revenue and Taxation","Chapter 59-7 Corporate Franchise and Income Taxes","Part 59-7-4 Combined Reporting"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter7/59-7-S404.5.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"bc770f3e573e0774ae584bac9daa2eed2067fa3cadcfb5c7f2bb7dbcbf9617e2","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-7-404","next":"us-ut/utah-code-59-7-405"},"notice":"GroundRules: Original legal text. Not legal advice."}