Utah Statutes
§ 59-7-805 — Apportionment provisions.
Utah·Title 59 Revenue and Taxation·Ch. 59-7 Corporate Franchise and Income Taxes·Part 59-7-8 Unrelated Business Income
For purposes of this part, only the property, payroll, and sales included in the computation of unrelated business income or directly related to the unrelated business income of an exempt organization shall be included when apportioning income under Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions.
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Utah § 59-7-805 (Apportionment provisions.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Enacted by Chapter 178, 1994 General Session
Nearby Sections
15
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Suits against commission and its employees.§ 59-1-101
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Definitions.