Utah § 59-7-404.5 - Adjustment to apportionment factors for corporations in a combined report -- Sales factor -- Property factor.
Full text of Utah Utah Code § 59-7-404.5 — Adjustment to apportionment factors for corporations in a combined report -- Sales factor -- Property factor., with citation guidance and answers to common questions.
§ 59-7-404.5. Adjustment to apportionment factors for corporations in a combined report -- Sales factor -- Property factor.
59-7-404.5. Adjustment to apportionment factors for corporations in a combined report -- Sales factor -- Property factor.
For purposes of apportionment under Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions:
| (1) | corporations filing a combined report under Section 59-7-402 or 59-7-403 may not include intercompany sales or other intercompany transactions between the corporations included in the combined report in determining the sales factor; |
| (2) | corporations filing a combined report under Section 59-7-402 or 59-7-403 may not include intercompany rents or other intercompany transactions between the corporations included in the combined report in determining the property factor; and |
| (3) | the amounts of the numerators in this state of the property, payroll, and sales factors of an out-of-state business, as defined in Section 53-2a-1202, that are directly related to disaster- or emergency-related work, as defined in Section 53-2a-1202, during a disaster period, as defined in Section 53-2a-1202, may not be included in the apportionment fraction of the combined group. |
Amended by Chapter 376, 2014 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-7-404.5
What does Utah Code § 59-7-404.5 cover?
Section 59-7-404.5 ("Adjustment to apportionment factors for corporations in a combined report -- Sales factor -- Property factor.") 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 § 59-7-404.5?
A common citation format is "Utah Code § 59-7-404.5" (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 § 59-7-404.5 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.