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Utah Code

Part 4

Utah Code Ann. tit. 59, ch. 7, pt. 4

Combined Reporting

59-7-401Determining threshold level of business activity for corporations organized or incorporated outside of the United States.59-7-402Water's edge combined report.59-7-403Worldwide combined report.59-7-404Calculation of unadjusted income for combined reporting.59-7-404.5Adjustment to apportionment factors for corporations in a combined report -- Sales factor -- Property factor.59-7-405Commission empowered to make rules.