Utah Code § 59-7-207
Corporations becoming subject to tax -- Assessment under other sections
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
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- Utah Code § 59-7-207, Corporations becoming subject to tax -- Assessment under other sections, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344779
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Full text
If a corporation formerly subject to tax under Section 59-7-104 becomes subject to tax under this part, it shall file an information return for the income year in which the change occurs. The tax for the year in which the change occurs will be assessed under Section 59-7-104 and not under Section 59-7-201. For years subsequent to the year in which the change occurs, the tax will be assessed under Section 59-7-201.