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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-7-305

When taxable in another state

Official textle.utah.gov

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

Last amended: Amended by Chapter 2, 1987 General Session

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In this chapter (40 sections)
  1. 59-7-110 · Utah net loss -- Carry forward -- Deduction
  2. 59-7-111 · Safe harbor lease provisions
  3. 59-7-112 · Installment sales
  4. 59-7-113 · Allocation of income and deductions between several…
  5. 59-7-114 · Section 338, Internal Revenue Code -- Elections
  6. 59-7-115 · Section 336(e), Internal Revenue Code -- Elections
  7. 59-7-116 · Taxation of regulated investment companies
  8. 59-7-116.5 · Real estate investment trusts
  9. 59-7-117 · Equitable adjustments
  10. 59-7-118 · Section 965, Internal Revenue Code -- Installment payments
  11. 59-7-159 · Review of credits allowed under this chapter
  12. 59-7-201 · Tax -- Minimum tax
  13. 59-7-203 · Computation of Utah taxable income
  14. 59-7-204 · Income attributed to sources within the state
  15. 59-7-205 · Applicability of Parts 5 and 6 of chapter
  16. 59-7-206 · Offsets against tax
  17. 59-7-207 · Corporations becoming subject to tax -- Assessment under…
  18. 59-7-208 · Provisions followed for purposes of tax collected
  19. 59-7-302 · Definitions -- Determination of taxpayer status
  20. 59-7-303 · Apportionable income
  21. 59-7-305 · When taxable in another state
  22. 59-7-306 · Allocation of certain nonbusiness income
  23. 59-7-307 · Allocation of rents and royalties
  24. 59-7-308 · Allocation of capital gains and losses
  25. 59-7-309 · Allocation of interest and dividends
  26. 59-7-310 · Allocation of patent and copyright royalties
  27. 59-7-311 · Method of apportionment of business income
  28. 59-7-312 · Property factor for apportionment of business income --…
  29. 59-7-313 · Valuation of property for inclusion in property factor
  30. 59-7-314 · Averaging property values for inclusion in property factors
  31. 59-7-315 · Payroll factor for apportionment of business income --…
  32. 59-7-316 · Determination of compensation for inclusion in payroll factor
  33. 59-7-317 · Sales factor for apportionment of business income --…
  34. 59-7-318 · Sales of tangible personal property
  35. 59-7-319 · Circumstances under which a receipt, rent, royalty, or sale…
  36. 59-7-320 · Equitable adjustment of standard allocation or apportionment
  37. 59-7-321 · Construction
  38. 59-7-401 · Determining threshold level of business activity for…
  39. 59-7-402 · Water's edge combined report
  40. 59-7-403 · Worldwide combined report
Full table of contents →