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Utah Code § 59-7-117

Equitable adjustments

Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective

Taxation
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Utah Code § 59-7-117, Equitable adjustments, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344770
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The commission shall by rule prescribe for adjustments to Utah taxable income when, solely by reason of the enactment of this chapter, a taxpayer would otherwise receive or have received a double tax benefit or suffer or have suffered a double tax detriment. However, the commission may not make any adjustment pursuant to this section which will result in an increase or decrease of tax liability that is less than $25.