Utah Statutes
§ 59-10-116 — Tax on nonresident individual -- Calculation -- Exemption.
Utah·Title 59 Revenue and Taxation·Ch. 59-10 Individual Income Tax Act·Part 59-10-1 Determination and Reporting of Tax Liability and Information
(1)Except as provided in Subsection (2), a tax is imposed on a nonresident individual in an amount equal to the product of the:
(1)(a) nonresident individual's state taxable income; and
(1)(b) percentage listed in Subsection 59-10-104(2).
(2)This section does not apply to a nonresident individual:
(2)(a) exempt from taxation under Section 59-10-104.1; or
(2)(b) whose only state source income is wages that are excluded in accordance with Section 59-10-117.5.
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Legislative History
Amended by Chapter 252, 2022 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.