reglab/housing_qa huggingface dataset:
UT Code § 59-7-305 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 3 - Allocation and Apportionment of Income - Utah UDITPA Provisions|Section 305 - When taxable in another state.

59-7-305. When taxable in another state.  For purposes of allocation and apportionment of income under this part, a taxpayer is taxable in another state if:  (1) in that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax; or     (2) that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.    Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-7-306 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 3 - Allocation and Apportionment of Income - Utah UDITPA Provisions|Section 306 - Allocation of certain nonbusiness income.

59-7-306. Allocation of certain nonbusiness income.  Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in Sections 59-7-307 through 59-7-310.  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-7-307 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 3 - Allocation and Apportionment of Income - Utah UDITPA Provisions|Section 307 - Allocation of rents and royalties.

59-7-307. Allocation of rents and royalties.    (1) To the extent that the following constitute nonbusiness income:   (a) net rents and royalties from real property located in this state are allocable to this state; and     (b) net rents and royalties from tangible personal property are allocable to this state:   (i) if and to the extent that the property is utilized in this state; or     (ii) in their entirety if the taxpayer's commercial domicile is in this state and the taxpayer is not organized under the laws of or taxable in the state in which the property is utilized.         (2) The extent of utilization of tangible personal property in a state is determined by multiplying the rents and royalties by a fraction, the numerator of which is the number of days of physical location of the property in the state during the rental or royalty period in the taxable year and the denominator of which is the number of days of physical location of the property everywhere during all rental or royalty periods in the taxable year. If the physical location of the property during the rental or royalty period is unknown or unascertainable by the taxpayer, tangible personal property is utilized in the state in which the property was located at the time the rental or royalty payer obtained possession.    Amended by Chapter 83, 1994 General Session
UT Code § 59-7-308 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 3 - Allocation and Apportionment of Income - Utah UDITPA Provisions|Section 308 - Allocation of capital gains and losses.

59-7-308. Allocation of capital gains and losses.  To the extent that the following constitute nonbusiness income:  (1) capital gains and losses from sales of real property located in this state are allocable to this state;     (2) capital gains and losses from sales of tangible personal property are allocable to this state if:   (a) the property had a situs in this state at the time of the sale; or     (b) the taxpayer's commercial domicile is in this state and the taxpayer is not taxable in the state in which the property had a situs; and       (3) capital gains and losses from sales of intangible personal property are allocable to this state if the taxpayer's commercial domicile is in this state.    Amended by Chapter 83, 1994 General Session
UT Code § 59-7-309 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 3 - Allocation and Apportionment of Income - Utah UDITPA Provisions|Section 309 - Allocation of interest and dividends.

59-7-309. Allocation of interest and dividends.  To the extent they constitute nonbusiness income, interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state.  Amended by Chapter 83, 1994 General Session
UT Code § 59-7-310 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 3 - Allocation and Apportionment of Income - Utah UDITPA Provisions|Section 310 - Allocation of patent and copyright royalties.

59-7-310. Allocation of patent and copyright royalties.    (1) To the extent they constitute nonbusiness income, patent and copyright royalties are allocable to this state:   (a) if and to the extent that the patent or copyright is utilized by the payer in this state; or     (b) if and to the extent that the patent or copyright is utilized by the payer in a state in which the taxpayer is not taxable and the taxpayer's commercial domicile is in this state.       (2) A patent is utilized in a state to the extent that it is employed in production, fabrication, manufacturing, or other processing in the state or to the extent that a patented product is produced in the state. If the basis of receipts from patent royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the patent is utilized in the state in which the taxpayer's commercial domicile is located.     (3) A copyright is utilized in a state to the extent that printing or other publication originates in the state. If the basis of receipts from copyright royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the copyright is utilized in the state in which the taxpayer's commercial domicile is located.    Amended by Chapter 83, 1994 General Session
UT Code § 59-7-312 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 3 - Allocation and Apportionment of Income - Utah UDITPA Provisions|Section 312 - Property factor for apportionment of business income -- Mobile flight equipment of an airline.

 Effective 1/1/2019  59-7-312. Property factor for apportionment of business income -- Mobile flight equipment of an airline.    (1) Except as provided in Subsections (2) and (3), the property factor is a fraction:   (a) the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this state during the tax period; and     (b) the denominator of which is the average value of all the taxpayer's real and tangible personal property owned or rented and used during the tax period.       (2) The average value of an airline's real and tangible personal property owned or rented and used in this state attributable to mobile flight equipment for purposes of the numerator of the fraction described in Subsection (1) shall be calculated for each aircraft type by multiplying:   (a) the total average value of the airline's mobile flight equipment of the aircraft type owned or rented and used during the tax period; and     (b) a fraction:   (i) the numerator of which is the Utah revenue ton miles for the aircraft type; and     (ii) the denominator of which is the airline revenue ton miles for the aircraft type.         (3)   (a) For purposes of Subsection 59-7-302(3)(b)(i)(A) and subject to Subsection (3)(b), the property factor is a fraction:   (i) the numerator of which is the value of the property in this state that is attributable to economic activities that are classified in an excluded NAICS code; and     (ii) the denominator of which is the value of all property in this state.       (b) A taxpayer shall exclude property from the calculation of the property factor fraction described in Subsection (3)(a) if the property may be attributed to economic activities in both excluded NAICS codes and NAICS codes that are not excluded NAICS codes.      Amended by Chapter 456, 2018 General SessionAmended by Chapter 471, 2018 General Session
UT Code § 59-7-313 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 3 - Allocation and Apportionment of Income - Utah UDITPA Provisions|Section 313 - Valuation of property for inclusion in property factor.

59-7-313. Valuation of property for inclusion in property factor.    (1) Property owned by the taxpayer is valued at its original cost.     (2) Property rented by the taxpayer is valued at eight times the net annual rental rate.      (3) Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from subrentals.     (4) Property owned or rented by an airline is valued as provided in this section, subject to the calculation required by Subsection 59-7-312(2).    Amended by Chapter 283, 2008 General Session
UT Code § 59-7-314 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 3 - Allocation and Apportionment of Income - Utah UDITPA Provisions|Section 314 - Averaging property values for inclusion in property factors.

59-7-314. Averaging property values for inclusion in property factors.    (1) The average value of property shall be determined by averaging the values at the beginning and ending of the tax period or averaging of monthly values during the tax period if monthly averaging more clearly reflects the average value of the taxpayer's property.     (2) The average value of property of an airline is valued as provided in this section, subject to the calculation required by Subsection 59-7-312(2).    Amended by Chapter 283, 2008 General Session
UT Code § 59-7-315 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 3 - Allocation and Apportionment of Income - Utah UDITPA Provisions|Section 315 - Payroll factor for apportionment of business income -- Compensation of flight personnel by an airline.

 Effective 1/1/2019  59-7-315. Payroll factor for apportionment of business income -- Compensation of flight personnel by an airline.    (1) Except as provided in Subsections (2) and (3), the payroll factor is a fraction:   (a) the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation; and     (b) the denominator of which is the total compensation paid everywhere during the tax period.       (2) The total amount paid in this state during the tax period by an airline for compensation attributable to the compensation of flight personnel for purposes of the numerator of the fraction described in Subsection (1) shall be calculated for each aircraft type by multiplying:   (a) the total amount paid during the tax period by the airline to flight personnel for compensation for the aircraft type; and     (b) a fraction:   (i) the numerator of which is the Utah revenue ton miles for the aircraft type; and     (ii) the denominator of which is the airline revenue ton miles for the aircraft type.         (3)   (a) For purposes of Subsection 59-7-302(3)(b)(i)(B) and subject to Subsection (3)(b), the payroll factor is a fraction:   (i) the numerator of which is the amount of the payroll in this state that is attributable to economic activities that are classified in an excluded NAICS code; and     (ii) the denominator of which is the total amount of the payroll in this state.       (b) A taxpayer engaged in economic activities that are classified in an excluded NAICS code shall exclude an individual's payroll from the calculation of the payroll factor fraction described in Subsection (3)(a) if the individual's payroll may be attributed:   (i) to economic activities in both excluded NAICS codes and NAICS codes that are not excluded NAICS codes; or     (ii) to providing management, information technology, finance, accounting, legal, or human resource services.        Amended by Chapter 456, 2018 General SessionAmended by Chapter 471, 2018 General Session
UT Code § 59-7-316 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 3 - Allocation and Apportionment of Income - Utah UDITPA Provisions|Section 316 - Determination of compensation for inclusion in payroll factor.

59-7-316. Determination of compensation for inclusion in payroll factor.    (1) Compensation is paid in this state if:   (a) the individual's service is performed entirely within the state;     (b) the individual's service is performed both within and without the state, but the service performed without the state is incidental to the individual's service within the state; or     (c) some of the service is performed in the state and:   (i) the base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in the state; or     (ii) the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state.         (2) Whether compensation paid by an airline is paid in this state is determined as provided in this section, subject to the calculation required by Subsection 59-7-315(2).    Amended by Chapter 283, 2008 General Session
UT Code § 59-7-317 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 3 - Allocation and Apportionment of Income - Utah UDITPA Provisions|Section 317 - Sales factor for apportionment of business income -- Transportation revenues of an airline.

59-7-317. Sales factor for apportionment of business income -- Transportation revenues of an airline.    (1) Except as provided in Subsection (2), the sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period, and the denominator of which is the total sales of the taxpayer everywhere during the tax period.     (2) The total sales of an airline in this state during the tax period attributable to transportation revenues in this state during the tax period for purposes of the numerator of the fraction described in Subsection (1) shall be calculated by determining the product of:   (a) the total transportation revenues during the tax period of the airline; and     (b) a fraction, the numerator of which is the Utah revenue ton miles and the denominator of which is the airline revenue ton miles.      Amended by Chapter 283, 2008 General Session
UT Code § 59-7-318 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 3 - Allocation and Apportionment of Income - Utah UDITPA Provisions|Section 318 - Sales of tangible personal property.

59-7-318. Sales of tangible personal property.    (1) Sales of tangible personal property are in this state if:   (a) the property is delivered or shipped to a purchaser, other than the United States Government, within this state regardless of the f.o.b. point or other conditions of the sale; or     (b)   (i) the property is shipped from an office, store, warehouse, factory, or other place of storage in this state; and     (ii)   (A) the purchaser is the United States Government; or     (B) the taxpayer is not taxable in the state of the purchaser.           (2) Whether sales of tangible personal property by an airline are in this state is determined as provided in this section, subject to the calculation required by Subsection 59-7-317(2).    Amended by Chapter 283, 2008 General Session
UT Code § 59-7-320 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 3 - Allocation and Apportionment of Income - Utah UDITPA Provisions|Section 320 - Equitable adjustment of standard allocation or apportionment.

59-7-320. Equitable adjustment of standard allocation or apportionment.  Notwithstanding any other provision of this part, if the allocation and apportionment provisions of this part do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for or the commission may require, in respect to all or any part of the taxpayer's business activity, if reasonable:  (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.    Amended by Chapter 225, 2005 General Session
UT Code § 59-7-321 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 3 - Allocation and Apportionment of Income - Utah UDITPA Provisions|Section 321 - Construction.

59-7-321. Construction.  This part shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it.  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-7-401 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 4 - Combined Reporting|Section 401 - Determining threshold level of business activity for corporations organized or incorporated outside of the United States.

59-7-401. Determining threshold level of business activity for corporations organized or incorporated outside of the United States.    (1) Except as provided in Subsection (2), in determining whether a corporation is a foreign operating company or has met the threshold level of business activity, business activity within and without the United States shall be measured by means of the factors ordinarily applicable under Sections 59-7-312 through 59-7-319.     (2)   (a) Any taxpayer who would ordinarily be required to apportion business income in accordance with Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions, shall use a two-factor formula of property and payroll.     (b) The results of the property and payroll factor computation shall be divided by two, or by one if either the property or payroll factor has a denominator of zero.      Amended by Chapter 225, 2005 General Session
UT Code § 59-7-402 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 4 - Combined Reporting|Section 402 - Water's edge combined report.

 Effective 5/5/2021  59-7-402. Water's edge combined report.    (1) Except as provided in Section 59-7-403, if any corporation listed in Subsection 59-7-101(40)(a) is doing business in Utah, the unitary group shall file a water's edge combined report.     (2)   (a) A group of corporations that are not otherwise a unitary group may elect to file a water's edge combined report if each member of the group is:   (i) doing business in Utah;     (ii) part of the same affiliated group; and     (iii) qualified, under Section 1501, Internal Revenue Code, to file a federal consolidated return.       (b) Each corporation within the affiliated group that is doing business in Utah must consent to filing a combined report. If an affiliated group elects to file a combined report, each corporation within the affiliated group that is doing business in Utah must file a combined report.     (c) Corporations that elect to file a water's edge combined report under this section may not thereafter elect to file a separate return without the consent of the commission.      Amended by Chapter 368, 2021 General Session
UT Code § 59-7-403 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 4 - Combined Reporting|Section 403 - Worldwide combined report.

59-7-403. Worldwide combined report.    (1) A unitary group may elect to file a worldwide combined report.     (2) Corporations electing to file a worldwide combined report may not thereafter elect to file a return on a basis other than a worldwide combined report without the consent of the commission.    Enacted by Chapter 169, 1993 General Session
UT Code § 59-7-404 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 4 - Combined Reporting|Section 404 - Calculation of unadjusted income for combined reporting.

59-7-404. Calculation of unadjusted income for combined reporting.    (1) A group filing a combined report under Section 59-7-402 or 59-7-403 shall calculate unadjusted income of the combined group by:   (a) computing unadjusted income on a separate return basis;     (b) combining income or loss of the members included in the combined report; and     (c) making appropriate eliminations and adjustments between members included in the combined report.       (2) For purposes of this section, if an entity does not calculate federal taxable income, then unadjusted income shall be calculated based on the applicable federal tax laws.    Amended by Chapter 83, 1994 General Session
UT Code § 59-7-404.5 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 4 - Combined Reporting|Section 404.5 - Adjustment to apportionment factors for corporations in a combined report -- Sales factor -- Property factor.

 Effective 5/13/2014  59-7-404.5. Adjustment to apportionment factors for corporations in a combined report -- Sales factor -- Property factor.  For purposes of apportionment under Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions:   (1) corporations filing a combined report under Section 59-7-402 or 59-7-403 may not include intercompany sales or other intercompany transactions between the corporations included in the combined report in determining the sales factor;     (2) corporations filing a combined report under Section 59-7-402 or 59-7-403 may not include intercompany rents or other intercompany transactions between the corporations included in the combined report in determining the property factor; and     (3) the amounts of the numerators in this state of the property, payroll, and sales factors of an out-of-state business, as defined in Section 53-2a-1202, that are directly related to disaster- or emergency-related work, as defined in Section 53-2a-1202, during a disaster period, as defined in Section 53-2a-1202, may not be included in the apportionment fraction of the combined group.    Amended by Chapter 376, 2014 General Session
UT Code § 59-7-405 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 4 - Combined Reporting|Section 405 - Commission empowered to make rules.

59-7-405. Commission empowered to make rules.  The commission shall prescribe such rules as necessary to reflect a corporation's tax liability and to prevent avoidance of corporate tax liability in accordance with the provisions of this part.  Enacted by Chapter 169, 1993 General Session