59-10-209.1. Adjustments to unadjusted income.
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59-10-209.1. Adjustments to unadjusted income.
(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).
Amended by Chapter 382 , 2008 General Session
Amended by Chapter 389 , 2008 General Session