Utah Admin. Code R865-6F – Franchise Tax | Midpage

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Utah Administrative Code

Rule 6F

Utah Admin. Code R865-6F

Franchise Tax

Effective Jan 1, 2026Tax Commission

1Corporation Franchise Privilege - Right to Do Business - Nature of Liability and How Terminated Pursuant to Utah Code Ann. Sections 16-10a-1501 through 16-10a-1533 2Establishment of Taxable Year and Filing the First Return Pursuant to Utah Code Ann. Sections 59-7-501 and 59-7-505 6Application of Corporation Franchise or Income Tax Acts to Qualified Corporations and to Nonqualified Foreign Corporations Pursuant to Utah Code Ann. Section 59-7-104 8Allocation and Apportionment of Net Income (Uniform Division of Income for Tax Purposes Act) Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7-321 14Extent to Which Federal Income Tax Provisions Are Followed for Corporation Franchise Tax Purposes Pursuant to Utah Code Ann. Sections 59-7-106, 59-7-108, 59-7-501, and 59-7-502 15Installment Basis of Reporting Income in Year of Termination Pursuant to Utah Code Ann. Section 59-7-112 16Apportionment of Income of Long-Term Construction Contractors Pursuant to Utah Code Ann. Sections 59-7-302 through 321 18Exemptions from Corporate Franchise and Income Tax Pursuant to Utah Code Ann. Sections 59-7-101 and 59-7-102 19Taxation of Trucking Companies Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7-321 22Treatment of Loss Carrybacks and Carryforwards Spanning a Change in Reporting Methods Pursuant to Utah Code Ann. Sections 59-7-402 and 59-7-403 24Attribution of Sales of Tangible Property to the Sales Factor for Apportionment of Business Income Pursuant to Utah Code Ann. Section 59-7-317 26Historic Preservation Tax Credits Pursuant to Utah Code Ann. Section 59-7-609 27Order of Credits Applied Against Utah Corporate Franchise Tax Due Pursuant to Utah Code Ann. Sections 59-6-102, 59-13-202, and 59-13-301, and Title 59, Chapter 7, and Title 63M, Chapter 1 29Taxation of Railroads Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7-321 30Higher Education Savings Incentive Program Tax Deduction Pursuant to Utah Code Ann. Sections 53B-8a-112, 59-7-105, and 59-7-106 31Taxation of Publishing Companies Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7-321 32Taxation of Financial Institutions Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7-321 33Taxation of Telecommunications Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7-321 36Taxation of Registered Securities or Commodities Broker or Dealer Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7-321 37Disclosure of Reportable Transactions and Material Advisor List Pursuant to Utah Code Ann. Sections 59-1-1301 through 59-1-1309 38Renewable Energy Credit Amount Pursuant to Utah Code Ann. Section 59-7-614 39Definitions Related to Captive Real Estate Investment Trust and Foreign Real Estate Investment Trust Pursuant to Utah Code Ann. Section 59-7-101 40Foreign Operating Company Subtraction from Unadjusted Income Pursuant to Utah Code Ann. Sections 59-7-101 and 59-7-106