Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-7-208
Provisions followed for purposes of tax collected
Official textle.utah.gov
For the purposes of the taxes collected under this part, and interest and penalties arising in connection therewith, the provisions of Section 59-7-532 shall be followed.
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In this chapter (40 sections)
- 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…
- 59-7-320 · Equitable adjustment of standard allocation or apportionment
- 59-7-321 · Construction