Utah · Statutes

Chapter 59-7 — Corporate Franchise and Income Taxes

109 sections

Utah Code § 59-7-101Definitions.
Utah Code § 59-7-102Exemptions.
Utah Code § 59-7-103Chapter applicable to receivers, trustees in bankruptcy and assignees.
Utah Code § 59-7-104Tax -- Minimum tax.
Utah Code § 59-7-105Additions to unadjusted income.
Utah Code § 59-7-106Subtractions from unadjusted income.
Utah Code § 59-7-107Basis.
Utah Code § 59-7-108Distributions by corporations.
Utah Code § 59-7-109Charitable contributions.
Utah Code § 59-7-109.1Charitable contributions to the Carson Smith Opportunity Scholarship Program.
Utah Code § 59-7-110Utah net loss -- Carry forward -- Deduction.
Utah Code § 59-7-111Safe harbor lease provisions.
Utah Code § 59-7-112Installment sales.
Utah Code § 59-7-113Allocation of income and deductions between several corporations controlled by same interests.
Utah Code § 59-7-114Section 338, Internal Revenue Code -- Elections.
Utah Code § 59-7-115Section 336(e), Internal Revenue Code -- Elections.
Utah Code § 59-7-116Taxation of regulated investment companies.
Utah Code § 59-7-116.5Real estate investment trusts.
Utah Code § 59-7-117Equitable adjustments.
Utah Code § 59-7-118Section 965, Internal Revenue Code -- Installment payments.
Utah Code § 59-7-159Review of credits allowed under this chapter.
Utah Code § 59-7-201Tax -- Minimum tax.
Utah Code § 59-7-203Computation of Utah taxable income.
Utah Code § 59-7-204Income attributed to sources within the state.
Utah Code § 59-7-205Applicability of Parts 5 and 6 of chapter.
Utah Code § 59-7-206Offsets against tax.
Utah Code § 59-7-207Corporations becoming subject to tax -- Assessment under other sections.
Utah Code § 59-7-208Provisions followed for purposes of tax collected.
Utah Code § 59-7-302Definitions -- Determination of taxpayer status.
Utah Code § 59-7-303Apportionable income.
Utah Code § 59-7-305When taxable in another state.
Utah Code § 59-7-306Allocation of certain nonbusiness income.
Utah Code § 59-7-307Allocation of rents and royalties.
Utah Code § 59-7-308Allocation of capital gains and losses.
Utah Code § 59-7-309Allocation of interest and dividends.
Utah Code § 59-7-310Allocation of patent and copyright royalties.
Utah Code § 59-7-311Method of apportionment of business income.
Utah Code § 59-7-312Property factor for apportionment of business income -- Mobile flight equipment of an airline.
Utah Code § 59-7-313Valuation of property for inclusion in property factor.
Utah Code § 59-7-314Averaging property values for inclusion in property factors.
Utah Code § 59-7-315Payroll factor for apportionment of business income -- Compensation of flight personnel by an airline.
Utah Code § 59-7-316Determination of compensation for inclusion in payroll factor.
Utah Code § 59-7-317Sales factor for apportionment of business income -- Transportation revenue of an airline -- Sales of a financial institution.
Utah Code § 59-7-318Sales of tangible personal property.
Utah Code § 59-7-319Circumstances under which a receipt, rent, royalty, or sale is considered to be in this state.
Utah Code § 59-7-320Equitable adjustment of standard allocation or apportionment.
Utah Code § 59-7-321Construction.
Utah Code § 59-7-401Determining threshold level of business activity for corporations organized or incorporated outside of the United States.
Utah Code § 59-7-402Water's edge combined report.
Utah Code § 59-7-403Worldwide combined report.
Utah Code § 59-7-404Calculation of unadjusted income for combined reporting.
Utah Code § 59-7-404.5Adjustment to apportionment factors for corporations in a combined report -- Sales factor -- Property factor.
Utah Code § 59-7-405Commission empowered to make rules.
Utah Code § 59-7-501Accounting periods -- Methods of accounting.
Utah Code § 59-7-502Change of taxable year or accounting period.
Utah Code § 59-7-503Return where period changed.
Utah Code § 59-7-504Estimated tax payments -- Penalty -- Waiver.
Utah Code § 59-7-505Returns required -- When due -- Extension of time -- Exemption from filing.
Utah Code § 59-7-507Payment of tax.
Utah Code § 59-7-508Audit of returns.
Utah Code § 59-7-509Failure to file return -- Penalty.
Utah Code § 59-7-510Deficiency -- Interest.
Utah Code § 59-7-511Penalty added to underpayments.
Utah Code § 59-7-512Addition to tax in case of nonpayment.
Utah Code § 59-7-513Interest when time for payment extended.
Utah Code § 59-7-514Extension of time to pay deficiency.
Utah Code § 59-7-515Interest when deficiency extended.
Utah Code § 59-7-519Period of limitation for making assessments -- Change, correction, or amendment of federal income tax -- Duty of corporation to notify state -- Extensions.
Utah Code § 59-7-522Overpayments.
Utah Code § 59-7-528Failure to make return or supply information -- Penalty.
Utah Code § 59-7-529General violations and penalties.
Utah Code § 59-7-530Power to waive penalties or interest.
Utah Code § 59-7-531Venue of offenses -- Evidence.
Utah Code § 59-7-532Revenue received by commission -- Deposit with state treasurer -- Distribution or crediting to Income Tax Fund -- Refund claim payments.
Utah Code § 59-7-533Interest on overpayments.
Utah Code § 59-7-534Failure to pay tax -- Suspension or forfeiture of corporate rights.
Utah Code § 59-7-535Doing business after suspension or forfeiture of certain corporate powers, rights, and privileges -- Penalty.
Utah Code § 59-7-536Relief in case of suspension or forfeiture.
Utah Code § 59-7-537Confidentiality of information.
Utah Code § 59-7-538Carry forward of expired or repealed tax credit.
Utah Code § 59-7-601Credit of interest income from state and federal securities.
Utah Code § 59-7-607Utah low-income housing tax credit.
Utah Code § 59-7-609Historic preservation credit.
Utah Code § 59-7-610Recycling market development zones tax credits.
Utah Code § 59-7-612Tax credits for research activities conducted in the state -- Carry forward -- Commission to report modification or repeal of certain federal provisions -- Revenue and Taxation Interim Committee study.
Utah Code § 59-7-614Clean energy systems tax credits -- Definitions -- Certification -- Rulemaking authority.
Utah Code § 59-7-614.1Refundable tax credit for hand tools used in farming operations -- Procedures for refund -- Transfers from General Fund to Income Tax Fund -- Rulemaking authority.
Utah Code § 59-7-614.2Refundable economic development tax credit.
Utah Code § 59-7-614.4Tax credit for pass-through entity taxpayer.
Utah Code § 59-7-614.5Refundable motion picture tax credit.
Utah Code § 59-7-614.10Nonrefundable enterprise zone tax credit.
Utah Code § 59-7-618.1Tax credit related to alternative fuel heavy duty vehicles.
Utah Code § 59-7-619Nonrefundable high cost infrastructure development tax credit.
Utah Code § 59-7-621Nonrefundable rural job creation tax credit.
Utah Code § 59-7-623Nonrefundable guaranty association assessment tax credit.
Utah Code § 59-7-625Nonrefundable tax credit for a donation to the Carson Smith Opportunity Scholarship Program.
Utah Code § 59-7-626Refundable tax credit for nonrenewable hydrogen production system.
Utah Code § 59-7-627Nonrefundable tax credits for employer-provided child care.
Utah Code § 59-7-701Taxation of S corporations.
Utah Code § 59-7-705Minimum tax not applicable to an S corporation.