Utah § 59-10-1102.1 Apportionment of tax credit.

Utah Statutes

§ 59-10-1102.1 — Apportionment of tax credit.

Utah § 59-10-1102.1

Title 59Revenue and Taxation

Ch. 59-10Individual Income Tax Act

Part 59-10-11Refundable Tax Credit Act

This text of Utah § 59-10-1102.1 (Apportionment of tax credit.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-10-1102.1 (2026).

Text

A nonresident individual or a part-year resident individual who claims a tax credit in accordance with Section 59-10-1114 may claim only an apportioned amount of the tax credit equal to the product of:

(1)the state income tax percentage for the nonresident individual or the state income tax percentage for the part-year resident individual; and

(2)the amount of the tax credit that the nonresident individual or the part-year resident individual would have been allowed to claim but for the apportionment requirement of this section.

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A nonresident individual or a part-year resident individual who claims a tax credit in accordance with Section 59-10-1114 may claim only an apportioned amount of the tax credit equal to the product of:
(1) the state income tax percentage for the nonresident individual or the state income tax percentage for the part-year resident individual; and
(2) the amount of the tax credit that the nonresident individual or the part-year resident individual would have been allowed to claim but for the apportionment requirement of this section.