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Utah Code § 59-7-805

Apportionment provisions

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

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Utah Code § 59-7-805, Apportionment provisions, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344865
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For purposes of this part, only the property, payroll, and sales included in the computation of unrelated business income or directly related to the unrelated business income of an exempt organization shall be included when apportioning income under Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions.