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Revenue and Taxation | |
Corporate Franchise and Income Taxes | |
Section 403 | Worldwide combined report. |
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59-7-403. Worldwide combined report. (1) A unitary group may elect to file a worldwide combined report. (2) Corporations electing to file a worldwide combined report may not thereafter elect to file a return on a basis other than a worldwide combined report without the consent of the commission.
Enacted by Chapter 169, 1993 General Session |
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