Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-7-306 — Allocation of certain nonbusiness income
Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in Sections 59-7-307 through 59-7-310.
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Source: official text