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Code · Utah · Title 59 — Revenue and Taxation · Chapter 7

59-7-403. Worldwide combined report.

56 words·~1 min read·/ut/title-59/chapter-7/59-7-403

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59-7-403. Worldwide combined report.
(1)A unitary group may elect to file a worldwide combined report.
(2)Corporations electing to file a worldwide combined report may not thereafter elect to file a return on a basis other than a worldwide combined report without the consent of the commission.
Enacted by Chapter 169 , 1993 General Session
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