Utah Statutes
§ 59-7-306 — Allocation of certain nonbusiness income.
Utah § 59-7-306
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-7Corporate Franchise and Income Taxes
Part 59-7-3Allocation and Apportionment of Income - Utah UDITPA Provisions
This text of Utah § 59-7-306 (Allocation of certain nonbusiness income.) 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. § 59-7-306 (2026).
Text
Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in Sections 59-7-307 through 59-7-310.
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Related
Steiner Corp. v. Auditing Division of the Utah State Tax Commission
1999 UT 53 (Utah Supreme Court, 1999)
Legislative History
Renumbered and Amended by Chapter 2, 1987 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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-7-306, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-7-306.