Title 59 Chapter 7 Section 801

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Title 59
Revenue and Taxation
Chapter 7
Corporate Franchise and Income Taxes
Section 801
Definitions.

            

59-7-801.   Definitions.

            For purposes of this part:

            (1) "Unrelated business income" means unrelated business income as determined under Section 512, Internal Revenue Code.

            (2) "Utah unrelated business income" means the unrelated business income apportioned to Utah in accordance with Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions.


Amended by Chapter 225, 2005 General Session

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