Statutes, codes, and regulations
Utah Code
Title 59 - REVENUE AND TAXATIONChapter 7 - CORPORATE FRANCHISE AND INCOME TAXES
Part 2 - CORPORATE INCOME TAX
Section 59-7-204 - Income attributed to sources within the state

Utah Code § 59-7-204

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Current through the 2024 Fourth Special Session
Section 59-7-204 - Income attributed to sources within the state

For the purposes of the tax imposed by this part, the portion of Utah taxable income derived from or attributable to sources within this state shall be determined in accordance with Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions and Part 4, Combined Reporting.

Utah Code § 59-7-204

Amended by Chapter 4, 1993 General Session
Amended by Chapter 169, 1993 General Session