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Utah Code Title 59. Revenue and Taxation § 59-10-209.1. Adjustments to unadjusted income

Current as of January 01, 2025 | Updated by Findlaw Staff

(1) The commission shall allow an adjustment to unadjusted income of a resident or nonresident estate or trust if the resident or nonresident estate or trust would otherwise:

(a) receive a double tax benefit under this chapter; or

(b) suffer a double tax detriment under this chapter.

(2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to allow for the adjustment to unadjusted income required by Subsection (1).

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-10-209.1. Adjustments to unadjusted income - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-10-209-1/

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