Utah Code § 59-7-801

§ 59-7-801. Definitions.

Year: 2026Length: 50 wordsOfficial source
For purposes of this part: (1) "Unrelated business income" means unrelated business income as determined under Section 512, Internal Revenue Code. (2) "Utah unrelated business income" means the unrelated business income allocated or apportioned to Utah in accordance with Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions.
Utah Code § 59-7-801: § 59-7-801. Definitions. | Justis AI