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Utah Code Ann. § 59-7-801 – Definitions. | Midpage
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Utah Code
Title 59
Chapter 7
Part 8
§ 59-7-801
Utah Code Ann. § 59-7-801
Definitions.
Effective May 6, 2026
Amended by Chapter 299, 2026 General Session
For purposes of this part:
(1) "Unrelated business income" means unrelated business income as determined under Section 512, Internal Revenue Code.
(2) "Utah unrelated business income" means the unrelated business income allocated or apportioned to Utah in accordance with
Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions
.
Amended by Chapter 299, 2026 General Session