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Utah Administrative Code
Title 865
Rule 6F
Utah Admin. Code R865-6F
Franchise Tax
Effective Jan 1, 2026
Tax Commission
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1
Corporation 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
2
Establishment of Taxable Year and Filing the First Return Pursuant to Utah Code Ann. Sections 59-7-501 and 59-7-505
6
Application of Corporation Franchise or Income Tax Acts to Qualified Corporations and to Nonqualified Foreign Corporations Pursuant to Utah Code Ann. Section 59-7-104
8
Allocation 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
14
Extent 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
15
Installment Basis of Reporting Income in Year of Termination Pursuant to Utah Code Ann. Section 59-7-112
16
Apportionment of Income of Long-Term Construction Contractors Pursuant to Utah Code Ann. Sections 59-7-302 through 321
18
Exemptions from Corporate Franchise and Income Tax Pursuant to Utah Code Ann. Sections 59-7-101 and 59-7-102
19
Taxation of Trucking Companies Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7-321
22
Treatment of Loss Carrybacks and Carryforwards Spanning a Change in Reporting Methods Pursuant to Utah Code Ann. Sections 59-7-402 and 59-7-403
24
Attribution of Sales of Tangible Property to the Sales Factor for Apportionment of Business Income Pursuant to Utah Code Ann. Section 59-7-317
26
Historic Preservation Tax Credits Pursuant to Utah Code Ann. Section 59-7-609
27
Order 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
29
Taxation of Railroads Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7-321
30
Higher Education Savings Incentive Program Tax Deduction Pursuant to Utah Code Ann. Sections 53B-8a-112, 59-7-105, and 59-7-106
31
Taxation of Publishing Companies Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7-321
32
Taxation of Financial Institutions Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7-321
33
Taxation of Telecommunications Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7-321
36
Taxation of Registered Securities or Commodities Broker or Dealer Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7-321
37
Disclosure of Reportable Transactions and Material Advisor List Pursuant to Utah Code Ann. Sections 59-1-1301 through 59-1-1309
38
Renewable Energy Credit Amount Pursuant to Utah Code Ann. Section 59-7-614
39
Definitions Related to Captive Real Estate Investment Trust and Foreign Real Estate Investment Trust Pursuant to Utah Code Ann. Section 59-7-101
40
Foreign Operating Company Subtraction from Unadjusted Income Pursuant to Utah Code Ann. Sections 59-7-101 and 59-7-106