59-7-405. Commission empowered to make rules.
The commission shall prescribe such rules as necessary to reflect a corporation's tax liability and to prevent avoidance of corporate tax liability in accordance with the provisions of this part.
Utah Code § 59-7-405, under Part 59-7-4: Combined Reporting.
Utah Code § 59-7-405
59-7-405. Commission empowered to make rules.
The commission shall prescribe such rules as necessary to reflect a corporation's tax liability and to prevent avoidance of corporate tax liability in accordance with the provisions of this part.