Utah § 59-7-310 Allocation of patent and copyright royalties.

Utah Statutes

§ 59-7-310 — Allocation of patent and copyright royalties.

Utah § 59-7-310

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 § 59-7-310 (Allocation of patent and copyright royalties.) 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. § 59-7-310 (2026).

Text

(1)To the extent they constitute nonbusiness income, patent and copyright royalties are allocable to this state:

(1)(a) if and to the extent that the patent or copyright is utilized by the payer in this state; or

(1)(b) if and to the extent that the patent or copyright is utilized by the payer in a state in which the taxpayer is not taxable and the taxpayer's commercial domicile is in this state.

(2)A patent is utilized in a state to the extent that it is employed in production, fabrication, manufacturing, or other processing in the state or to the extent that a patented product is produced in the state. If the basis of receipts from patent royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the patent is utilized in the s

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(1) To the extent they constitute nonbusiness income, patent and copyright royalties are allocable to this state:

(1)(a) if and to the extent that the patent or copyright is utilized by the payer in this state; or
(1)(b) if and to the extent that the patent or copyright is utilized by the payer in a state in which the taxpayer is not taxable and the taxpayer's commercial domicile is in this state.
(2) A patent is utilized in a state to the extent that it is employed in production, fabrication, manufacturing, or other processing in the state or to the extent that a patented product is produced in the state. If the basis of receipts from patent royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the patent is utilized in the state in which the taxpayer's commercial domicile is located.
(3) A copyright is utilized in a state to the extent that printing or other publication originates in the state. If the basis of receipts from copyright royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the copyright is utilized in the state in which the taxpayer's commercial domicile is located.