Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-10-116
Tax on nonresident individual -- Calculation -- Exemption
Official textle.utah.gov
# (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:
# (a)
exempt from taxation under Section 59-10-104.1; or
# (b)
whose only state source income is wages that are excluded in accordance with Section 59-10-117.5.
Source: view the official text
In this chapter (40 sections)
- 59-10-103 · Definitions
- 59-10-103.1 · Information to be contained on individual income tax…
- 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…
- 59-10-115 · Adjustments to adjusted gross income
- 59-10-116 · Tax on nonresident individual -- Calculation -- Exemption
- 59-10-116.1 · Exemption for out-of-state employee
- 59-10-117 · State taxable income derived from Utah sources
- 59-10-117.5 · Nonresident individual wage exemption
- 59-10-118 · Division of income for tax purposes
- 59-10-119 · Returns by husband and wife if husband or wife is a…
- 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…
- 59-10-125 · Adjustment after change of accounting method
- 59-10-126 · Business entities not subject to tax -- Exceptions
- 59-10-136 · Domicile
- 59-10-137 · Review of credits allowed under this chapter
- 59-10-201 · Taxation of resident trusts and estates
- 59-10-201.1 · State taxable income of a resident estate or trust defined
- 59-10-202 · Additions to and subtractions from unadjusted income of a…
- 59-10-204 · State taxable income of a nonresident estate or trust
- 59-10-205 · Tax on nonresident estate or trust
- 59-10-207 · Share of a nonresident estate or trust and beneficiaries in…
- 59-10-209.1 · Adjustments to unadjusted income
- 59-10-210 · Fiduciary adjustments
- 59-10-401 · Definitions
- 59-10-402 · Requirement of withholding -- Exceptions
- 59-10-403 · Circumstances under which an employer is not required to…
- 59-10-404 · Extension of withholding to payments other than wages
- 59-10-405 · Voluntary withholding agreements
- 59-10-405.5 · Definitions -- Withholding tax license requirements --…
- 59-10-406 · Collection and payment of tax -- Forms filed electronically
- 59-10-407 · Withholding tax prepayments
- 59-10-408 · Withholding rules -- Agreements with federal government
- 59-10-501 · Rulemaking authority -- Federal income tax return…