Utah Statutes
§ 59-7-309 — Allocation of interest and dividends.
Utah § 59-7-309
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 § 59-7-309 (Allocation of interest and dividends.) 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. § 59-7-309 (2026).
Text
To the extent they constitute nonbusiness income, interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state.
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Legislative History
Amended by Chapter 83, 1994 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 § 59-7-309, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-7-309.