59-7-801 - Definitions.
59-7-801. Definitions.
For purposes of this part:
(1) "Unrelated business income" means unrelated business income as determined underSection 512, Internal Revenue Code.
(2) "Utah unrelated business income" means the unrelated business income apportionedto Utah in accordance with Part 3, Allocation and Apportionment of Income - Utah UDITPAProvisions.
Amended by Chapter 225, 2005 General Session