Utah Code § 59-7-305 — When taxable in another state

For purposes of allocation and apportionment of income under this part, a taxpayer is taxable in another state if:
(1)
in that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax; or
(2)
that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.
Renumbered and