Combined Reporting

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Corporate Franchise and Income Taxes
  5. Combined Reporting

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Section
401

Determining threshold level of business activity for corporations organized or incorporated outside of the United States.

Section
402

Water's edge combined report.

Section
403

Worldwide combined report.

Section
404

Calculation of unadjusted income for combined reporting.

Section
404.5

Adjustment to apportionment factors for corporations in a combined report -- Sales factor -- Property factor.

Section
405

Commission empowered to make rules.