US lawUtahStatutesTitle 59 — Revenue and TaxationChapter 59-7 — Corporate Franchise and Income Taxes59-7-321Utah Code § 59-7-321Construction.Last amended: 1987Year: 2026Length: 23 wordsOfficial source This part shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it.PreviousUtah Code § 59-7-320NextUtah Code § 59-7-401