Utah · Statutes

Chapter 59-7 — Corporate Franchise and Income Taxes

109 sections

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