Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

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

59-7-801. Definitions.

63 words·~1 min read·/ut/title-59/chapter-7/59-7-801

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 5/6/2026
59-7-801. Definitions.
For purposes of this part:
(1)"Unrelated business income" means unrelated business income as determined under Section 512, Internal Revenue Code.
(2)"Utah unrelated business income" means the unrelated business income allocated or apportioned to Utah in accordance with Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions .
Amended by Chapter 299 , 2026 General Session
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.