Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-7-206
Offsets against tax
Official textle.utah.gov
There shall be offset against the tax imposed by this part for any period the amount of any tax imposed on the taxpayer under Section 59-7-104 for the same period. In the event that taxes, interest, and penalties have been or shall be assessed against, paid by, or collected from a taxpayer under Section 59-7-201, which assessment, payment, or collection should have been made under Section 59-7-104, such taxes, interest, and penalties shall be considered as having been assessed, paid, or collected under Section 59-7-104 as of the dates they were made.
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In this chapter (40 sections)
- 59-7-106 · Subtractions from unadjusted income
- 59-7-107 · Basis
- 59-7-108 · Distributions by corporations
- 59-7-109 · Charitable contributions
- 59-7-109.1 · Charitable contributions to the Carson Smith Opportunity…
- 59-7-110 · Utah net loss -- Carry forward -- Deduction
- 59-7-111 · Safe harbor lease provisions
- 59-7-112 · Installment sales
- 59-7-113 · Allocation of income and deductions between several…
- 59-7-114 · Section 338, Internal Revenue Code -- Elections
- 59-7-115 · Section 336(e), Internal Revenue Code -- Elections
- 59-7-116 · Taxation of regulated investment companies
- 59-7-116.5 · Real estate investment trusts
- 59-7-117 · Equitable adjustments
- 59-7-118 · Section 965, Internal Revenue Code -- Installment payments
- 59-7-159 · Review of credits allowed under this chapter
- 59-7-201 · Tax -- Minimum tax
- 59-7-203 · Computation of Utah taxable income
- 59-7-204 · Income attributed to sources within the state
- 59-7-205 · Applicability of Parts 5 and 6 of chapter
- 59-7-206 · Offsets against tax
- 59-7-207 · Corporations becoming subject to tax -- Assessment under…
- 59-7-208 · Provisions followed for purposes of tax collected
- 59-7-302 · Definitions -- Determination of taxpayer status
- 59-7-303 · Apportionable income
- 59-7-305 · When taxable in another state
- 59-7-306 · Allocation of certain nonbusiness income
- 59-7-307 · Allocation of rents and royalties
- 59-7-308 · Allocation of capital gains and losses
- 59-7-309 · Allocation of interest and dividends
- 59-7-310 · Allocation of patent and copyright royalties
- 59-7-311 · Method of apportionment of business income
- 59-7-312 · Property factor for apportionment of business income --…
- 59-7-313 · Valuation of property for inclusion in property factor
- 59-7-314 · Averaging property values for inclusion in property factors
- 59-7-315 · Payroll factor for apportionment of business income --…
- 59-7-316 · Determination of compensation for inclusion in payroll factor
- 59-7-317 · Sales factor for apportionment of business income --…
- 59-7-318 · Sales of tangible personal property
- 59-7-319 · Circumstances under which a receipt, rent, royalty, or sale…