Part

Combined Reporting

Title 59 — Revenue and Taxation §§ 59-7-401–59-7-405

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