Utah § 59-7-305 When taxable in another state.

Utah Statutes

§ 59-7-305 — When taxable in another state.

Utah § 59-7-305

Title 59Revenue and Taxation

Ch. 59-7Corporate Franchise and Income Taxes

Part 59-7-3Allocation and Apportionment of Income - Utah UDITPA Provisions

This text of Utah § 59-7-305 (When taxable in another 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. § 59-7-305 (2026).

Text

For purposes of allocation and apportionment of income under this part, a taxpayer is taxable in another state if:

(1)in that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax; or

(2)that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.

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For purposes of allocation and apportionment of income under this part, a taxpayer is taxable in another state if:
(1) in that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax; or
(2) that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.