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 Sections 63M-1-401 through 63M-1-416 (Repealed)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 2024-06, March 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
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