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UTAH CODE (Last Updated: January 16, 2015) |
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Title 59. Revenue and Taxation |
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Chapter 10. Individual Income Tax Act |
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Part 1. Determination and Reporting of Tax Liability and Information |
§ 59-10-116. Tax on nonresident individual -- Calculation -- Exemption.
Latest version.
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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: (a) nonresident individual's state taxable income; and (b) percentage listed in Subsection 59-10-104(2). (2) This section does not apply to a nonresident individual exempt from taxation under Section 59-10-104.1.