59-7-117 - Equitable adjustments. - Utah Statutes

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59-7-117. Equitable adjustments.
The commission shall by rule prescribe for adjustments to Utah taxable income when,solely by reason of the enactment of this chapter, a taxpayer would otherwise receive or havereceived a double tax benefit or suffer or have suffered a double tax detriment. However, thecommission may not make any adjustment pursuant to this section which will result in an increaseor decrease of tax liability that is less than $25.

Repealed and Re-enacted by Chapter 169, 1993 General Session

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-07 > 59-7-117

59-7-117. Equitable adjustments.
The commission shall by rule prescribe for adjustments to Utah taxable income when,solely by reason of the enactment of this chapter, a taxpayer would otherwise receive or havereceived a double tax benefit or suffer or have suffered a double tax detriment. However, thecommission may not make any adjustment pursuant to this section which will result in an increaseor decrease of tax liability that is less than $25.

Repealed and Re-enacted by Chapter 169, 1993 General Session

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State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-07 > 59-7-117

59-7-117. Equitable adjustments.
The commission shall by rule prescribe for adjustments to Utah taxable income when,solely by reason of the enactment of this chapter, a taxpayer would otherwise receive or havereceived a double tax benefit or suffer or have suffered a double tax detriment. However, thecommission may not make any adjustment pursuant to this section which will result in an increaseor decrease of tax liability that is less than $25.

Repealed and Re-enacted by Chapter 169, 1993 General Session