Utah § 59-7-404.5 Adjustment to apportionment factors for corporations in a combined report -- Sales factor -- Property factor.

Utah Statutes

§ 59-7-404.5 — Adjustment to apportionment factors for corporations in a combined report -- Sales factor -- Property factor.

Utah § 59-7-404.5

Title 59Revenue and Taxation

Ch. 59-7Corporate Franchise and Income Taxes

Part 59-7-4Combined Reporting

This text of Utah § 59-7-404.5 (Adjustment to apportionment factors for corporations in a combined report -- Sales factor -- Property factor.) 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. § 59-7-404.5 (2026).

Text

For purposes of apportionment under Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions:

(1)corporations filing a combined report under Section 59-7-402 or 59-7-403 may not include intercompany sales or other intercompany transactions between the corporations included in the combined report in determining the sales factor;

(2)corporations filing a combined report under Section 59-7-402 or 59-7-403 may not include intercompany rents or other intercompany transactions between the corporations included in the combined report in determining the property factor; and

(3)the amounts of the numerators in this state of the property, payroll, and sales factors of an out-of-state business, as defined in Section 53-2a-1202, that are directly related to disaster- or emergency-rel

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For purposes of apportionment under Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions:
(1) corporations filing a combined report under Section 59-7-402 or 59-7-403 may not include intercompany sales or other intercompany transactions between the corporations included in the combined report in determining the sales factor;
(2) corporations filing a combined report under Section 59-7-402 or 59-7-403 may not include intercompany rents or other intercompany transactions between the corporations included in the combined report in determining the property factor; and
(3) the amounts of the numerators in this state of the property, payroll, and sales factors of an out-of-state business, as defined in Section 53-2a-1202, that are directly related to disaster- or emergency-related work, as defined in Section 53-2a-1202, during a disaster period, as defined in Section 53-2a-1202, may not be included in the apportionment fraction of the combined group.