Utah § 59-10-116 Tax on nonresident individual -- Calculation -- Exemption.

Utah Statutes

§ 59-10-116 — Tax on nonresident individual -- Calculation -- Exemption.

Utah § 59-10-116

Title 59Revenue and Taxation

Ch. 59-10Individual Income Tax Act

Part 59-10-1Determination and Reporting of Tax Liability and Information

This text of Utah § 59-10-116 (Tax on nonresident individual -- Calculation -- Exemption.) 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. § 59-10-116 (2026).

Text

(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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(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.