Utah Code § 59-7-404.5
Adjustment to apportionment factors for corporations in a combined report -- Sales factor -- Property factor
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
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- Utah Code § 59-7-404.5, Adjustment to apportionment factors for corporations in a combined report -- Sales factor -- Property factor, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344806
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For purposes of apportionment under Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions:
(1) corporations filing a combined report under Section 59-7-402 or 59-7-403 may not include intercompany sales or other intercompany transactions between the corporations included in the combined report in determining the sales factor;
(2) corporations filing a combined report under Section 59-7-402 or 59-7-403 may not include intercompany rents or other intercompany transactions between the corporations included in the combined report in determining the property factor; and
(3) the amounts of the numerators in this state of the property, payroll, and sales factors of an out-of-state business, as defined in Section 53-2a-1202, that are directly related to disaster- or emergency-related work, as defined in Section 53-2a-1202, during a disaster period, as defined in Section 53-2a-1202, may not be included in the apportionment fraction of the combined group.