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Part 3 - Allocation and Apportionment of Income - Utah UDITPA Provisions


  • Section 302 - Definitions -- Determination of taxpayer status.
  • Section 303 - Apportionable income.
  • Section 305 - When taxable in another state.
  • Section 306 - Allocation of certain nonbusiness income.
  • Section 307 - Allocation of rents and royalties.
  • Section 308 - Allocation of capital gains and losses.
  • Section 309 - Allocation of interest and dividends.
  • Section 310 - Allocation of patent and copyright royalties.
  • Section 311 - Method of apportionment of business income.
  • Section 312 - Property factor for apportionment of business income -- Mobile flight equipment of an airline.
  • Section 313 - Valuation of property for inclusion in property factor.
  • Section 314 - Averaging property values for inclusion in property factors.
  • Section 315 - Payroll factor for apportionment of business income -- Compensation of flight personnel by an airline.
  • Section 316 - Determination of compensation for inclusion in payroll factor.
  • Section 317 - Sales factor for apportionment of business income -- Transportation revenues of an airline.
  • Section 318 - Sales of tangible personal property.
  • Section 319 - Circumstances under which a receipt, rent, royalty, or sale is considered to be in this state.
  • Section 320 - Equitable adjustment of standard allocation or apportionment.
  • Section 321 - Construction.
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