PocketLaw | Utah Code | Allocation and Apportionment of Income - Utah

Allocation and Apportionment of Income - Utah UDITPA Provisions

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Definitions -- Determination of taxpayer status.

Apportionable income.

When taxable in another state.

Allocation of certain nonbusiness income.

Allocation of rents and royalties.

Allocation of capital gains and losses.

Allocation of interest and dividends.

Allocation of patent and copyright royalties.

Method of apportionment of business income.

Property factor for apportionment of business income -- Mobile flight equipment of an airline.

Valuation of property for inclusion in property factor.

Averaging property values for inclusion in property factors.

Payroll factor for apportionment of business income -- Compensation of flight personnel by an airline.

Determination of compensation for inclusion in payroll factor.

Sales factor for apportionment of business income -- Transportation revenues of an airline.

Sales of tangible personal property.

Circumstances under which a receipt, rent, royalty, or sale is considered to be in this state.

Equitable adjustment of standard allocation or apportionment.

Construction.