Utah Code § 59-7-305

Current with legislation effective through 5/2/2024

Section 59-7-305 - When taxable in another state

For purposes of allocation and apportionment of income under this part, a taxpayer is taxable in another state if:

(1) in that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax; or

(2) that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.

Utah Code § 59-7-305

Renumbered and Amended by Chapter 2, 1987 General Session