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Utah Code § 59-7-804

Transition rule -- Net loss carryforwards

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

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Utah Code § 59-7-804, Transition rule -- Net loss carryforwards, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344864
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Net operating losses shall be recognized to the extent recognized for federal purposes even if incurred prior to the effective date of this part.