Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
For purposes of this part:
(1) “Unrelated business income” means unrelated business income as determined under Section 512, Internal Revenue Code. 1
(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.
Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-7-801. Definitions - last updated May 05, 2022 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-7-801.html
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.