{"data":{"id":"us-ut/utah-code-59-7-405","jurisdiction":"us-ut","citation":"Utah Code § 59-7-405","heading":"Commission empowered to make rules.","body":"The commission shall prescribe such rules as necessary to reflect a corporation's tax liability and to prevent avoidance of corporate tax liability in accordance with the provisions of this part.","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-S405.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"770244b5d94a35088ddef8624e4496b1a686ea943eb1befc80c501cce27d72b8","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-7-404.5","next":"us-ut/utah-code-59-7-501"},"notice":"GroundRules: Original legal text. Not legal advice."}