Utah Statutes
§ 59-7-204 — Income attributed to sources within the state.
Utah § 59-7-204
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-7Corporate Franchise and Income Taxes
Part 59-7-2Corporate Income Tax
This text of Utah § 59-7-204 (Income attributed to sources within the state.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Utah Code Ann. § 59-7-204 (2026).
Text
For the purposes of the tax imposed by this part, the portion of Utah taxable income derived from or attributable to sources within this state shall be determined in accordance with Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions and Part 4, Combined Reporting.
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Legislative History
Amended by Chapter 4, 1993 General Session; Amended by Chapter 169, 1993 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-7-204, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-7-204.