Utah Statutes
§ 59-7-316 — Determination of compensation for inclusion in payroll factor.
Utah·Title 59 Revenue and Taxation·Ch. 59-7 Corporate Franchise and Income Taxes·Part 59-7-3 Allocation and Apportionment of Income - Utah UDITPA Provisions
(1)Compensation is paid in this state if:
(1)(a) the individual's service is performed entirely within the state;
(1)(b) the individual's service is performed both within and without the state, but the service performed without the state is incidental to the individual's service within the state; or
(1)(c) some of the service is performed in the state and:
(1)(c)(i) the base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in the state; or
(1)(c)(ii) the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state.
(2)Whether compensation paid by an airline is paid in this state is determ
Free access — add to your briefcase to read the full text and ask questions with AI
Utah § 59-7-316 (Determination of compensation for inclusion in payroll factor.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Chapter 283, 2008 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.