Utah Code Title 59. Revenue and Taxation § 59-7-118. Section 965, Internal Revenue Code--Installment payments

(i) is authorized to make an election under Section 965(h), Internal Revenue Code; and

(ii) apportions deferred foreign income described in Section 965, Internal Revenue Code, to this state; and

(i) the first installment under this section on or before the due date of the tax return filed under this chapter for the first taxable year in which the corporation reports deferred foreign income described in Section 965, Internal Revenue Code; and

(ii) a subsequent installment on or before the due date of the tax return filed under this chapter in each of the following seven years.