Utah Code 59-7-204. Income attributed to sources within the state
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Terms Used In Utah Code 59-7-204
- Income: includes losses. See Utah Code 59-7-101
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
For the purposes of the tax imposed by this part, the portion of Utah taxable income derived from or attributable to sources within this state shall be determined in accordance with 3 and 4.
Amended by Chapter 4, 1993 General Session
Amended by Chapter 169, 1993 General Session