Part 3 - ALLOCATION AND APPORTIONMENT OF INCOME - UTAH UDITPA PROVISIONS
- Section 59-7-302 - Definitions - Determination of taxpayer status
- Section 59-7-303 - Apportionable income
- Section 59-7-305 - When taxable in another state
- Section 59-7-306 - Allocation of certain nonbusiness income
- Section 59-7-307 - Allocation of rents and royalties
- Section 59-7-308 - Allocation of capital gains and losses
- Section 59-7-309 - Allocation of interest and dividends
- Section 59-7-310 - Allocation of patent and copyright royalties
- Section 59-7-311 - Method of apportionment of business income
- Section 59-7-312 - Property factor for apportionment of business income - Mobile flight equipment of an airline
- Section 59-7-313 - Valuation of property for inclusion in property factor
- Section 59-7-314 - Averaging property values for inclusion in property factors
- Section 59-7-315 - Payroll factor for apportionment of business income - Compensation of flight personnel by an airline
- Section 59-7-316 - Determination of compensation for inclusion in payroll factor
- Section 59-7-317 - Sales factor for apportionment of business income - Transportation revenues of an airline
- Section 59-7-318 - Sales of tangible personal property
- Section 59-7-319 - Circumstances under which a receipt, rent, royalty, or sale is considered to be in this state
- Section 59-7-320 - Equitable adjustment of standard allocation or apportionment
- Section 59-7-321 - Construction