59-7-305 - When taxable in another state. - Utah Statutes

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59-7-305. When taxable in another state.
For purposes of allocation and apportionment of income under this part, a taxpayer istaxable in another state if:
(1) in that state the taxpayer is subject to a net income tax, a franchise tax measured bynet income, a franchise tax for the privilege of doing business, or a corporate stock tax; or
(2) that state has jurisdiction to subject the taxpayer to a net income tax regardless ofwhether, in fact, the state does or does not.

Renumbered and Amended by Chapter 2, 1987 General Session

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-07 > 59-7-305

59-7-305. When taxable in another state.
For purposes of allocation and apportionment of income under this part, a taxpayer istaxable in another state if:
(1) in that state the taxpayer is subject to a net income tax, a franchise tax measured bynet income, a franchise tax for the privilege of doing business, or a corporate stock tax; or
(2) that state has jurisdiction to subject the taxpayer to a net income tax regardless ofwhether, in fact, the state does or does not.

Renumbered and Amended by Chapter 2, 1987 General Session

State Codes and Statutes

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State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-07 > 59-7-305

59-7-305. When taxable in another state.
For purposes of allocation and apportionment of income under this part, a taxpayer istaxable in another state if:
(1) in that state the taxpayer is subject to a net income tax, a franchise tax measured bynet income, a franchise tax for the privilege of doing business, or a corporate stock tax; or
(2) that state has jurisdiction to subject the taxpayer to a net income tax regardless ofwhether, in fact, the state does or does not.

Renumbered and Amended by Chapter 2, 1987 General Session