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UTAH STATUTES AND CODES

59-7-403 - Worldwide combined report.

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 tofile a return on a basis other than a worldwide combined report without the consent of thecommission.

Enacted by Chapter 169, 1993 General Session

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