UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 7. Corporate Franchise and Income Taxes |
Part 3. Allocation and Apportionment of Income - Utah UDITPA Provisions |
§ 59-7-309. Allocation of interest and dividends.
Latest version.
- 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.
Amended by Chapter 83, 1994 General Session