Utah Code § 59-7-305
When taxable in another state
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
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- Citation
- Utah Code § 59-7-305, When taxable in another state, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344784
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Full text
For purposes of allocation and apportionment of income under this part, a taxpayer is taxable in another state if:
(1) in that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax; or
(2) that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.