Equitable adjustment of standard allocation or apportionment.

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Corporate Franchise and Income Taxes
  5. Allocation and Apportionment of Income - Utah UDITPA Provisions
  6. Equitable adjustment of standard allocation or apportionment.

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  • (1) separate accounting;
  • (2) the exclusion of any one or more of the factors;
  • (3) the inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this state; or
  • (4) the employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income.




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