{"data":{"id":"us-ut/utah-code-59-7-805","jurisdiction":"us-ut","citation":"Utah Code § 59-7-805","heading":"Apportionment provisions.","body":"For purposes of this part, only the property, payroll, and sales included in the computation of unrelated business income or directly related to the unrelated business income of an exempt organization shall be included when apportioning income under Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions.","path":["Title 59 Revenue and Taxation","Chapter 59-7 Corporate Franchise and Income Taxes","Part 59-7-8 Unrelated Business Income"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter7/59-7-S805.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"31dc86992776f5aa9815d7015a7112f7eaceb9862c1ea011de11cf93d48c9066","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-7-804","next":"us-ut/utah-code-59-7-902"},"notice":"GroundRules: Original legal text. Not legal advice."}