Utah § 59-7-207 - Corporations becoming subject to tax -- Assessment under other sections.
Full text of Utah Utah Code § 59-7-207 — Corporations becoming subject to tax -- Assessment under other sections., with citation guidance and answers to common questions.
§ 59-7-207. Corporations becoming subject to tax -- Assessment under other sections.
If a corporation formerly subject to tax under Section 59-7-104 becomes subject to tax under this part, it shall file an information return for the income year in which the change occurs. The tax for the year in which the change occurs will be assessed under Section 59-7-104 and not under Section 59-7-201. For years subsequent to the year in which the change occurs, the tax will be assessed under Section 59-7-201.
Amended by Chapter 169, 1993 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-7-207
What does Utah Code § 59-7-207 cover?
Section 59-7-207 ("Corporations becoming subject to tax -- Assessment under other sections.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 59-7-207?
A common citation format is "Utah Code § 59-7-207" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 59-7-207 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Utah.