Statutes > Utah Statutes > Title 59 - Revenue and Taxation > Chapter 10 - Individual Income Tax Act > 59-10-116 - Tax on nonresident individual -- Calculation -- Exemption.

59-10-116 - Tax on nonresident individual -- Calculation -- Exemption.

59-10-116. Tax on nonresident individual -- Calculation -- Exemption.
(1) Except as provided in Subsection (2), a tax is imposed on a nonresident individual inan 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 underSection 59-10-104.1.

Amended by Chapter 382, 2008 General Session
Amended by Chapter 389, 2008 General Session