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Utah Code § 59-7-204

Income attributed to sources within the state

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

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Utah Code § 59-7-204, Income attributed to sources within the state, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344776
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For the purposes of the tax imposed by this part, the portion of Utah taxable income derived from or attributable to sources within this state shall be determined in accordance with Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions and Part 4, Combined Reporting.