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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-7-204

Income attributed to sources within the state

Official textle.utah.gov

For the purposes of the tax imposed by this part, the portion of Utah taxable income derived from or attributable to sources within this state shall be determined in accordance with Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions and Part 4, Combined Reporting.

Last amended: Amended by Chapter 4, 1993 General Session Amended by Chapter 169, 1993 General Session

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In this chapter (40 sections)
  1. 59-7-104 · Tax -- Minimum tax
  2. 59-7-105 · Additions to unadjusted income
  3. 59-7-106 · Subtractions from unadjusted income
  4. 59-7-107 · Basis
  5. 59-7-108 · Distributions by corporations
  6. 59-7-109 · Charitable contributions
  7. 59-7-109.1 · Charitable contributions to the Carson Smith Opportunity…
  8. 59-7-110 · Utah net loss -- Carry forward -- Deduction
  9. 59-7-111 · Safe harbor lease provisions
  10. 59-7-112 · Installment sales
  11. 59-7-113 · Allocation of income and deductions between several…
  12. 59-7-114 · Section 338, Internal Revenue Code -- Elections
  13. 59-7-115 · Section 336(e), Internal Revenue Code -- Elections
  14. 59-7-116 · Taxation of regulated investment companies
  15. 59-7-116.5 · Real estate investment trusts
  16. 59-7-117 · Equitable adjustments
  17. 59-7-118 · Section 965, Internal Revenue Code -- Installment payments
  18. 59-7-159 · Review of credits allowed under this chapter
  19. 59-7-201 · Tax -- Minimum tax
  20. 59-7-203 · Computation of Utah taxable income
  21. 59-7-204 · Income attributed to sources within the state
  22. 59-7-205 · Applicability of Parts 5 and 6 of chapter
  23. 59-7-206 · Offsets against tax
  24. 59-7-207 · Corporations becoming subject to tax -- Assessment under…
  25. 59-7-208 · Provisions followed for purposes of tax collected
  26. 59-7-302 · Definitions -- Determination of taxpayer status
  27. 59-7-303 · Apportionable income
  28. 59-7-305 · When taxable in another state
  29. 59-7-306 · Allocation of certain nonbusiness income
  30. 59-7-307 · Allocation of rents and royalties
  31. 59-7-308 · Allocation of capital gains and losses
  32. 59-7-309 · Allocation of interest and dividends
  33. 59-7-310 · Allocation of patent and copyright royalties
  34. 59-7-311 · Method of apportionment of business income
  35. 59-7-312 · Property factor for apportionment of business income --…
  36. 59-7-313 · Valuation of property for inclusion in property factor
  37. 59-7-314 · Averaging property values for inclusion in property factors
  38. 59-7-315 · Payroll factor for apportionment of business income --…
  39. 59-7-316 · Determination of compensation for inclusion in payroll factor
  40. 59-7-317 · Sales factor for apportionment of business income --…
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