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Utah Code

Part 3

Utah Code Ann. tit. 59, ch. 7, pt. 3

Allocation and Apportionment of Income - Utah UDITPA Provisions

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