UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 10. Individual Income Tax Act |
Part 1. Determination and Reporting of Tax Liability and Information |
§ 59-10-101. Short title. |
§ 59-10-103. Definitions. |
§ 59-10-103.1. Information to be contained on individual income tax returns or booklets. |
§ 59-10-104. Tax basis -- Tax rate -- Exemption. |
§ 59-10-104.1. Exemption from taxation. |
§ 59-10-110. Disallowance of federal tax credits. |
§ 59-10-114. Additions to and subtractions from adjusted gross income of an individual. |
§ 59-10-115. Adjustments to adjusted gross income. |
§ 59-10-116. Tax on nonresident individual -- Calculation -- Exemption. |
§ 59-10-116.1. Exemption for employee. (Effective 5/13/2014) |
§ 59-10-117. State taxable income derived from Utah sources. |
§ 59-10-118. Division of income for tax purposes. |
§ 59-10-119. Returns by husband and wife if husband or wife is a nonresident. |
§ 59-10-120. Change of status as resident or nonresident. |
§ 59-10-121. Proration when two returns required. |
§ 59-10-122. Taxable year. |
§ 59-10-123. Accounting method. |
§ 59-10-124. Adjustments between taxable years after change in accounting method. |
§ 59-10-125. Adjustment after change of accounting method. |
§ 59-10-126. Business entities not subject to tax -- Exceptions. |
§ 59-10-136. Domicile -- Temporary absence from state. |