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Allocation and Apportionment of Income - Utah UDITPA Provisions

Title 59 — Revenue and Taxation §§ 59-7-302–59-7-321

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