Utah Statutes
§ 59-7-320 — Equitable adjustment of standard allocation or apportionment.
Utah § 59-7-320
JurisdictionUtah
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 § 59-7-320 (Equitable adjustment of standard allocation or apportionment.) 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. § 59-7-320 (2026).
Text
Notwithstanding any other provision of this part, if the allocation and apportionment provisions of this part do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for or the commission may require, in respect to all or any part of the taxpayer's business activity, if reasonable:
(1)separate accounting;
(2)the exclusion of any one or more of the factors;
(3)the inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this state; or
(4)the employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income.
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Legislative History
Amended by Chapter 225, 2005 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 § 59-7-320, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-7-320.