Utah Admin. Code R865-6F - Franchise Tax

  1. § 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
  2. § 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
  3. § 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
  4. § 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
  5. § 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
  6. § R865-6F-15 - Installment Basis of Reporting Income in Year of Termination Pursuant to Utah Code Ann. Section 59-7-112
  7. § R865-6F-16 - Apportionment of Income of Long-Term Construction Contractors Pursuant to Utah Code Ann. Sections 59-7-302 through 321
  8. § R865-6F-18 - Exemptions from Corporate Franchise and Income Tax Pursuant to Utah Code Ann. Sections 59-7-101 and 59-7-102
  9. § R865-6F-19 - Taxation of Trucking Companies Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7-321
  10. § 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
  11. § 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
  12. § R865-6F-26 - Historic Preservation Tax Credits Pursuant to Utah Code Ann. Section 59-7- 609
  13. § 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
  14. § R865-6F-28 - Enterprise Zone Corporate Franchise Tax Credits Pursuant to Utah Code Ann. Sections 63M-1-401 through 63M-1-416 (Repealed)
  15. § R865-6F-29 - Taxation of Railroads Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7- 321
  16. § 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
  17. § R865-6F-31 - Taxation of Publishing Companies Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7-321
  18. § R865-6F-32 - Taxation of Financial Institutions Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7-321
  19. § R865-6F-33 - Taxation of Telecommunications Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7-321
  20. § 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
  21. § R865-6F-37 - Disclosure of Reportable Transactions and Material Advisor List Pursuant to Utah Code Ann. Sections 59-1-1301 through 59-1-1309
  22. § R865-6F-38 - Renewable Energy Credit Amount Pursuant to Utah Code Ann. Section 59-7- 614
  23. § 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
  24. § 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 2021-24, December 15, 2021

Notes

Utah Admin. Code R865-6F
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
7/26/2012 7/14/2016
11/9/2021

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