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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-7-306

Allocation of certain nonbusiness income

Official textle.utah.gov

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.
Renumbered and

Last amended: Amended by Chapter 2, 1987 General Session

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In this chapter (40 sections)
  1. 59-7-111 · Safe harbor lease provisions
  2. 59-7-112 · Installment sales
  3. 59-7-113 · Allocation of income and deductions between several…
  4. 59-7-114 · Section 338, Internal Revenue Code -- Elections
  5. 59-7-115 · Section 336(e), Internal Revenue Code -- Elections
  6. 59-7-116 · Taxation of regulated investment companies
  7. 59-7-116.5 · Real estate investment trusts
  8. 59-7-117 · Equitable adjustments
  9. 59-7-118 · Section 965, Internal Revenue Code -- Installment payments
  10. 59-7-159 · Review of credits allowed under this chapter
  11. 59-7-201 · Tax -- Minimum tax
  12. 59-7-203 · Computation of Utah taxable income
  13. 59-7-204 · Income attributed to sources within the state
  14. 59-7-205 · Applicability of Parts 5 and 6 of chapter
  15. 59-7-206 · Offsets against tax
  16. 59-7-207 · Corporations becoming subject to tax -- Assessment under…
  17. 59-7-208 · Provisions followed for purposes of tax collected
  18. 59-7-302 · Definitions -- Determination of taxpayer status
  19. 59-7-303 · Apportionable income
  20. 59-7-305 · When taxable in another state
  21. 59-7-306 · Allocation of certain nonbusiness income
  22. 59-7-307 · Allocation of rents and royalties
  23. 59-7-308 · Allocation of capital gains and losses
  24. 59-7-309 · Allocation of interest and dividends
  25. 59-7-310 · Allocation of patent and copyright royalties
  26. 59-7-311 · Method of apportionment of business income
  27. 59-7-312 · Property factor for apportionment of business income --…
  28. 59-7-313 · Valuation of property for inclusion in property factor
  29. 59-7-314 · Averaging property values for inclusion in property factors
  30. 59-7-315 · Payroll factor for apportionment of business income --…
  31. 59-7-316 · Determination of compensation for inclusion in payroll factor
  32. 59-7-317 · Sales factor for apportionment of business income --…
  33. 59-7-318 · Sales of tangible personal property
  34. 59-7-319 · Circumstances under which a receipt, rent, royalty, or sale…
  35. 59-7-320 · Equitable adjustment of standard allocation or apportionment
  36. 59-7-321 · Construction
  37. 59-7-401 · Determining threshold level of business activity for…
  38. 59-7-402 · Water's edge combined report
  39. 59-7-403 · Worldwide combined report
  40. 59-7-404 · Calculation of unadjusted income for combined reporting
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