Title 59 Chapter 7 Section 403

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Title 59
Revenue and Taxation
Chapter 7
Corporate Franchise and Income Taxes
Section 403
Worldwide combined report.

            

59-7-403.   Worldwide combined report.

            (1) A unitary group may elect to file a worldwide combined report.

            (2) Corporations electing to file a worldwide combined report may not thereafter elect to file a return on a basis other than a worldwide combined report without the consent of the commission.


Enacted by Chapter 169, 1993 General Session

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