Utah Code
Utah Code § 59-7-113 (2026)
Allocation of income and deductions between several corporations controlled by same interests
✓ current as of May 2026
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If two or more corporations (whether or not organized or doing business in this state, and whether or not affiliated) are owned or controlled directly or indirectly by the same interests, the commission is authorized to distribute, apportion, or allocate gross income or deductions between or among such corporations, if it determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such corporations.
Notes of Decisions
Cited in 2
cases, 1999–2018 · leading case: Utah State Tax Comm'n v. See's Candies, Inc., 2018 UT 57 (Utah 2018).
Utah State Tax Comm'n v. See's Candies, Inc., 2018 UT 57 (Utah 2018). “" Utah Code § 59-7-113. While the Commission's argument relies primarily on the "clearly to reflect .”
Comptroller of Treasury v. Gannett Co., 741 A.2d 1130 (Md. 1999). “295 (1997); 9 Utah Code Ann. § 59-7-113 (1996) ; Wis. Stat.”
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