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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-7-405

Commission empowered to make rules

Official textle.utah.gov

The commission shall prescribe such rules as necessary to reflect a corporation's tax liability and to prevent avoidance of corporate tax liability in accordance with the provisions of this part.

Last amended: Enacted by Chapter 169, 1993 General Session

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In this chapter (40 sections)
  1. 59-7-307 · Allocation of rents and royalties
  2. 59-7-308 · Allocation of capital gains and losses
  3. 59-7-309 · Allocation of interest and dividends
  4. 59-7-310 · Allocation of patent and copyright royalties
  5. 59-7-311 · Method of apportionment of business income
  6. 59-7-312 · Property factor for apportionment of business income --…
  7. 59-7-313 · Valuation of property for inclusion in property factor
  8. 59-7-314 · Averaging property values for inclusion in property factors
  9. 59-7-315 · Payroll factor for apportionment of business income --…
  10. 59-7-316 · Determination of compensation for inclusion in payroll factor
  11. 59-7-317 · Sales factor for apportionment of business income --…
  12. 59-7-318 · Sales of tangible personal property
  13. 59-7-319 · Circumstances under which a receipt, rent, royalty, or sale…
  14. 59-7-320 · Equitable adjustment of standard allocation or apportionment
  15. 59-7-321 · Construction
  16. 59-7-401 · Determining threshold level of business activity for…
  17. 59-7-402 · Water's edge combined report
  18. 59-7-403 · Worldwide combined report
  19. 59-7-404 · Calculation of unadjusted income for combined reporting
  20. 59-7-404.5 · Adjustment to apportionment factors for corporations in a…
  21. 59-7-405 · Commission empowered to make rules
  22. 59-7-501 · Accounting periods -- Methods of accounting
  23. 59-7-502 · Change of taxable year or accounting period
  24. 59-7-503 · Return where period changed
  25. 59-7-504 · Estimated tax payments -- Penalty -- Waiver
  26. 59-7-505 · Returns required -- When due -- Extension of time --…
  27. 59-7-507 · Payment of tax
  28. 59-7-508 · Audit of returns
  29. 59-7-509 · Failure to file return -- Penalty
  30. 59-7-510 · Deficiency -- Interest
  31. 59-7-511 · Penalty added to underpayments
  32. 59-7-512 · Addition to tax in case of nonpayment
  33. 59-7-513 · Interest when time for payment extended
  34. 59-7-514 · Extension of time to pay deficiency
  35. 59-7-515 · Interest when deficiency extended
  36. 59-7-519 · Period of limitation for making assessments -- Change,…
  37. 59-7-522 · Overpayments
  38. 59-7-528 · Failure to make return or supply information -- Penalty
  39. 59-7-529 · General violations and penalties
  40. 59-7-530 · Power to waive penalties or interest
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