Utah Statutes
§ 59-7-804 — Transition rule -- Net loss carryforwards.
Utah § 59-7-804
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-7Corporate Franchise and Income Taxes
Part 59-7-8Unrelated Business Income
This text of Utah § 59-7-804 (Transition rule -- Net loss carryforwards.) 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. § 59-7-804 (2026).
Text
Net operating losses shall be recognized to the extent recognized for federal purposes even if incurred prior to the effective date of this part.
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Legislative History
Enacted by Chapter 178, 1994 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 § 59-7-804, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-7-804.