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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-7-801

Definitions

Official textle.utah.gov

For purposes of this part:

# (1)

"Unrelated business income" means unrelated business income as determined under Section 512, Internal Revenue Code.

# (2)

"Utah unrelated business income" means the unrelated business income allocated or apportioned to Utah in accordance with Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions.

Last amended: Amended by Chapter 299, 2026 General Session

Source: view the official text

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In this chapter (40 sections)
  1. 59-7-528 · Failure to make return or supply information -- Penalty
  2. 59-7-529 · General violations and penalties
  3. 59-7-530 · Power to waive penalties or interest
  4. 59-7-531 · Venue of offenses -- Evidence
  5. 59-7-532 · Revenue received by commission -- Deposit with state…
  6. 59-7-533 · Interest on overpayments
  7. 59-7-534 · Failure to pay tax -- Suspension or forfeiture of corporate…
  8. 59-7-535 · Doing business after suspension or forfeiture of certain…
  9. 59-7-536 · Relief in case of suspension or forfeiture
  10. 59-7-537 · Confidentiality of information
  11. 59-7-538 · Carry forward of expired or repealed tax credit
  12. 59-7-601 · Credit of interest income from state and federal securities
  13. 59-7-607 · Utah low-income housing tax credit
  14. 59-7-609 · Historic preservation credit
  15. 59-7-610 · Recycling market development zones tax credits
  16. 59-7-612 · Tax credits for research activities conducted in the state…
  17. 59-7-614 · Clean energy systems tax credits -- Definitions --…
  18. 59-7-614.1 · Refundable tax credit for hand tools used in farming…
  19. 59-7-614.2 · Refundable economic development tax credit
  20. 59-7-614.4 · Tax credit for pass-through entity taxpayer
  21. 59-7-614.5 · Refundable motion picture tax credit
  22. 59-7-614.10 · Nonrefundable enterprise zone tax credit
  23. 59-7-618.1 · Tax credit related to alternative fuel heavy duty vehicles
  24. 59-7-619 · Nonrefundable high cost infrastructure development tax credit
  25. 59-7-621 · Nonrefundable rural job creation tax credit
  26. 59-7-623 · Nonrefundable guaranty association assessment tax credit
  27. 59-7-625 · Nonrefundable tax credit for a donation to the Carson Smith…
  28. 59-7-626 · Refundable tax credit for nonrenewable hydrogen production…
  29. 59-7-627 · Nonrefundable tax credits for employer-provided child care
  30. 59-7-701 · Taxation of S corporations
  31. 59-7-705 · Minimum tax not applicable to an S corporation
  32. 59-7-706 · Distribution and credit of revenues
  33. 59-7-707 · Commission rulemaking authority
  34. 59-7-801 · Definitions
  35. 59-7-802 · Taxation of unrelated business income
  36. 59-7-803 · Filing returns -- Extension
  37. 59-7-804 · Transition rule -- Net loss carryforwards
  38. 59-7-805 · Apportionment provisions
  39. 59-7-902 · Definitions
  40. 59-7-903 · Removal of tax credit from tax return -- Prohibition on…
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