Statutes > Utah Statutes > Title 59 - Revenue and Taxation > Chapter 07 - Corporate Franchise and Income Taxes > 59-7-204 - Income attributed to sources within the state.

59-7-204 - Income attributed to sources within the state.

59-7-204. Income attributed to sources within the state.
For the purposes of the tax imposed by this part, the portion of Utah taxable incomederived from or attributable to sources within this state shall be determined in accordance withParts 3 and 4 of this chapter.

Amended by Chapter 4, 1993 General Session
Amended by Chapter 169, 1993 General Session