Utah Code § 59-7-801

Current through the 2024 Fourth Special Session

Section 59-7-801 - Definitions

For purposes of this part:

(1) "Unrelated business income" means unrelated business income as determined under Section 512, Internal Revenue Code.

(2) "Utah unrelated business income" means the unrelated business income apportioned to Utah in accordance with Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions.

Utah Code § 59-7-801

Amended by Chapter 225, 2005 General Session.