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us-ut/statute/title-59/chapter-59-7/part-59-7-3 — Allocation and Apportionment of Income - Utah UDITPA Provisions · Axiom
Axiom
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Utah
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Statutes
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Title 59
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§ chapter-59-7
Allocation and Apportionment of Income - Utah UDITPA Provisions
19 sections
59-7-302
Definitions -- Determination of taxpayer status.
59-7-303
Apportionable income.
59-7-305
When taxable in another state.
59-7-306
Allocation of certain nonbusiness income.
59-7-307
Allocation of rents and royalties.
59-7-308
Allocation of capital gains and losses.
59-7-309
Allocation of interest and dividends.
59-7-310
Allocation of patent and copyright royalties.
59-7-311
Method of apportionment of business income.
59-7-312
Property factor for apportionment of business income -- Mobile flight equipment of an airline.
59-7-313
Valuation of property for inclusion in property factor.
59-7-314
Averaging property values for inclusion in property factors.
59-7-315
Payroll factor for apportionment of business income -- Compensation of flight personnel by an airline.
59-7-316
Determination of compensation for inclusion in payroll factor.
59-7-317
Sales factor for apportionment of business income -- Transportation revenue of an airline -- Sales of a financial institution.
59-7-318
Sales of tangible personal property.
59-7-319
Circumstances under which a receipt, rent, royalty, or sale is considered to be in this state.
59-7-320
Equitable adjustment of standard allocation or apportionment.
59-7-321
Construction.
