Utah Administrative Code
Topic - Tax Commission
Title R865 - Auditing
Rule R865-6F - Franchise Tax
- Section R865-6F-1 - Corporation Franchise Privilege - Right to Do Business - Nature of Liability and How Terminated Pursuant to Utah Code Ann. Sections 16-10a-1501 through 16-10a-1533
- Section R865-6F-2 - Establishment of Taxable Year and Filing the First Return Pursuant to Utah Code Ann. Sections 59-7-501 and 59-7-505
- Section R865-6F-6 - Application of Corporation Franchise or Income Tax Acts to Qualified Corporations and to Nonqualified Foreign Corporations Pursuant to Utah Code Ann. Section 59-7-104
- Section R865-6F-8 - Allocation and Apportionment of Net Income (Uniform Division of Income for Tax Purposes Act) Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7-321
- Section R865-6F-14 - Extent to Which Federal Income Tax Provisions Are Followed for Corporation Franchise Tax Purposes Pursuant to Utah Code Ann. Sections 59-7-106, 59-7-108, 59-7-501, and 59-7-502
- Section R865-6F-15 - Installment Basis of Reporting Income in Year of Termination Pursuant to Utah Code Ann. Section 59-7-112
- Section R865-6F-16 - Apportionment of Income of Long-Term Construction Contractors Pursuant to Utah Code Ann. Sections 59-7-302 through 321
- Section R865-6F-18 - Exemptions from Corporate Franchise and Income Tax Pursuant to Utah Code Ann. Sections 59-7-101 and 59-7-102
- Section R865-6F-19 - Taxation of Trucking Companies Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7-321
- Section R865-6F-22 - Treatment of Loss Carrybacks and Carryforwards Spanning a Change in Reporting Methods Pursuant to Utah Code Ann. Sections 59-7-402 and 59-7-403
- Section R865-6F-24 - Attribution of Sales of Tangible Property to the Sales Factor for Apportionment of Business Income Pursuant to Utah Code Ann. Section 59-7-317
- Section R865-6F-26 - Historic Preservation Tax Credits Pursuant to Utah Code Ann. Section 59-7- 609
- Section R865-6F-27 - Order of Credits Applied Against Utah Corporate Franchise Tax Due Pursuant to Utah Code Ann. Sections 59-6-102, 59-13-202, and 59-13-301, and Title 59, Chapter 7, and Title 63M, Chapter 1
- Section R865-6F-28 - Enterprise Zone Corporate Franchise Tax Credits Pursuant to Utah Code Ann. Sections 63M-1-401 through 63M-1-416 (Repealed)
- Section R865-6F-29 - Taxation of Railroads Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7- 321
- Section R865-6F-30 - Higher Education Savings Incentive Program Tax Deduction Pursuant to Utah Code Ann. Sections 53B-8a-112, 59-7-105, and 59-7-106
- Section R865-6F-31 - Taxation of Publishing Companies Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7-321
- Section R865-6F-32 - Taxation of Financial Institutions Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7-321
- Section R865-6F-33 - Taxation of Telecommunications Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7-321
- Section R865-6F-36 - Taxation of Registered Securities or Commodities Broker or Dealer Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7-321
- Section R865-6F-37 - Disclosure of Reportable Transactions and Material Advisor List Pursuant to Utah Code Ann. Sections 59-1-1301 through 59-1-1309
- Section R865-6F-38 - Renewable Energy Credit Amount Pursuant to Utah Code Ann. Section 59-7- 614
- Section R865-6F-39 - Definitions Related to Captive Real Estate Investment Trust and Foreign Real Estate Investment Trust Pursuant to Utah Code Ann. Section 59-7-101
- Section R865-6F-40 - Foreign Operating Company Subtraction from Unadjusted Income Pursuant to Utah Code Ann. Sections 59-7-101 and 59-7-106
Current through Bulletin 2024-24, December 15, 2024
Authorizing, Implemented, or
Interpreted Law
9-2-401 through 9-2-415;
16-10a-1501
through
16-10a-1533;
53B-8a-112;
59-1-1301
through
59-1-1309;
59-6-102;
59-7;
59-7-101;
59-7-102;
59-7-104
through
59-7-106;
59-7-108;
59-7-109;
59-7-110;
59-7-112;
59-7-302
through
59-7-321;
59-7-402;
59-7-403;
59-7-501;
59-7-502;
59-7-505;
59-7-601
through
59-7-614;
59-7-608;
59-7-701;
59-7-703; 59-10-603;
59-13-202;
59-13-301;
63M-1;
63N-2-201
through
63N-2-215
11/9/2021
Disclaimer: These regulations may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
