59-10-209.1.   Adjustments to unadjusted income.
     (1) The commission shall allow an adjustment to unadjusted income of a resident or nonresident estate or trust if the resident or nonresident estate or trust would otherwise:
     (a) receive a double tax benefit under this chapter; or
     (b) suffer a double tax detriment under this chapter.
     (2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to allow for the adjustment to unadjusted income required by Subsection (1).

Amended by Chapter 382, 2008 General Session
Amended by Chapter 389, 2008 General Session
Download Code Section Zipped WordPerfect 59_10_020901.ZIP 2,097 Bytes

Sections in this Chapter|Chapters in this Title|All Titles|Legislative Home Page

Last revised: Thursday, May 28, 2009