Section 320 - Equitable adjustment of standard allocation or apportionment.

UT Code § 59-7-320 (2019) (N/A)
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(1) separate accounting;

(2) the exclusion of any one or more of the factors;

(3) the inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this state; or

(4) the employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income.