Utah § 59-7-320 - Equitable adjustment of standard allocation or apportionment.
Full text of Utah Utah Code § 59-7-320 — Equitable adjustment of standard allocation or apportionment., with citation guidance and answers to common questions.
§ 59-7-320. Equitable adjustment of standard allocation or apportionment.
Notwithstanding any other provision of this part, if the allocation and apportionment provisions of this part do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for or the commission may require, in respect to all or any part of the taxpayer's business activity, if reasonable:
| (1) | separate accounting; |
| (2) | the exclusion of any one or more of the factors; |
| (3) | the inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this state; or |
| (4) | the employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income. |
Amended by Chapter 225, 2005 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-7-320
What does Utah Code § 59-7-320 cover?
Section 59-7-320 ("Equitable adjustment of standard allocation or apportionment.") 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 § 59-7-320?
A common citation format is "Utah Code § 59-7-320" (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 § 59-7-320 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.