Utah Code

Utah Code § 59-7-303 (2026)

Apportionable income

✓ current as of May 2026

Find cases: SyfertCases citing this section UT-LEGle.utah.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

Any taxpayer having income from business activity which is taxable both within and without this state shall allocate and apportion the taxpayer's adjusted income as provided in this part.

Any taxpayer having income solely from business activity taxable within this state shall allocate or apportion the taxpayer's entire adjusted income to this state.

Notwithstanding Subsections (1) and (2), for a taxable year beginning on or after January 1, 2022, a taxpayer may elect to treat all of the taxpayer's income from sales of intangible property as business income.

A taxpayer shall make the election described in Subsection (3)(a) on or before the deadline for filing a return under an extension of time described in Section 59-7-505.

An election under this Subsection (3) is irrevocable.

Notes of Decisions

Cited in 1 case, 1994–1994 · leading case: Hercules Inc. v. Utah State Tax Comm'n, Auditing Div., 877 P.2d 133 (Utah 1994).

Sort: Relevance Newest Treatment

Hercules Inc. v. Utah State Tax Comm'n, Auditing Div., 877 P.2d 133 (Utah 1994). · cites it 2× “See Utah Code Ann. § 59-7-303 (1). Under UDITPA, each state multiplies a corporation’s total income by a fraction designed to reflect the income attributable to sources within that taxing state; the state then taxes this income.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.