Utah Code 59-7-805. Apportionment provisions
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In Utah Code 59-7-805
- Business income: means the same as that term is defined in Section 59-7-302. See Utah Code 59-7-101
- Income: includes losses. See Utah Code 59-7-101
- Property: includes both real and personal property. See Utah Code 68-3-12.5
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 3.
Enacted by Chapter 178, 1994 General Session