Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-7-320
Equitable adjustment of standard allocation or apportionment
Notwithstanding any other provision of this part, if the allocation and apportionment provisions of this part do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for or the commission may require, in respect to all or any part of the taxpayer's business activity, if reasonable:
# (1)
separate accounting;
# (2)
the exclusion of any one or more of the factors;
# (3)
the inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this state; or
# (4)
the employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income.
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In this chapter (40 sections)
- 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
- 59-7-401 · Determining threshold level of business activity for…
- 59-7-402 · Water's edge combined report
- 59-7-403 · Worldwide combined report
- 59-7-404 · Calculation of unadjusted income for combined reporting
- 59-7-404.5 · Adjustment to apportionment factors for corporations in a…
- 59-7-405 · Commission empowered to make rules
- 59-7-501 · Accounting periods -- Methods of accounting
- 59-7-502 · Change of taxable year or accounting period
- 59-7-503 · Return where period changed
- 59-7-504 · Estimated tax payments -- Penalty -- Waiver
- 59-7-505 · Returns required -- When due -- Extension of time --…
- 59-7-507 · Payment of tax
- 59-7-508 · Audit of returns
- 59-7-509 · Failure to file return -- Penalty
- 59-7-510 · Deficiency -- Interest
- 59-7-511 · Penalty added to underpayments
- 59-7-512 · Addition to tax in case of nonpayment
- 59-7-513 · Interest when time for payment extended