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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-7-309

Allocation of interest and dividends

Official textle.utah.gov

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.

Last amended: Amended by Chapter 83, 1994 General Session

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In this chapter (40 sections)
  1. 59-7-114 · Section 338, Internal Revenue Code -- Elections
  2. 59-7-115 · Section 336(e), Internal Revenue Code -- Elections
  3. 59-7-116 · Taxation of regulated investment companies
  4. 59-7-116.5 · Real estate investment trusts
  5. 59-7-117 · Equitable adjustments
  6. 59-7-118 · Section 965, Internal Revenue Code -- Installment payments
  7. 59-7-159 · Review of credits allowed under this chapter
  8. 59-7-201 · Tax -- Minimum tax
  9. 59-7-203 · Computation of Utah taxable income
  10. 59-7-204 · Income attributed to sources within the state
  11. 59-7-205 · Applicability of Parts 5 and 6 of chapter
  12. 59-7-206 · Offsets against tax
  13. 59-7-207 · Corporations becoming subject to tax -- Assessment under…
  14. 59-7-208 · Provisions followed for purposes of tax collected
  15. 59-7-302 · Definitions -- Determination of taxpayer status
  16. 59-7-303 · Apportionable income
  17. 59-7-305 · When taxable in another state
  18. 59-7-306 · Allocation of certain nonbusiness income
  19. 59-7-307 · Allocation of rents and royalties
  20. 59-7-308 · Allocation of capital gains and losses
  21. 59-7-309 · Allocation of interest and dividends
  22. 59-7-310 · Allocation of patent and copyright royalties
  23. 59-7-311 · Method of apportionment of business income
  24. 59-7-312 · Property factor for apportionment of business income --…
  25. 59-7-313 · Valuation of property for inclusion in property factor
  26. 59-7-314 · Averaging property values for inclusion in property factors
  27. 59-7-315 · Payroll factor for apportionment of business income --…
  28. 59-7-316 · Determination of compensation for inclusion in payroll factor
  29. 59-7-317 · Sales factor for apportionment of business income --…
  30. 59-7-318 · Sales of tangible personal property
  31. 59-7-319 · Circumstances under which a receipt, rent, royalty, or sale…
  32. 59-7-320 · Equitable adjustment of standard allocation or apportionment
  33. 59-7-321 · Construction
  34. 59-7-401 · Determining threshold level of business activity for…
  35. 59-7-402 · Water's edge combined report
  36. 59-7-403 · Worldwide combined report
  37. 59-7-404 · Calculation of unadjusted income for combined reporting
  38. 59-7-404.5 · Adjustment to apportionment factors for corporations in a…
  39. 59-7-405 · Commission empowered to make rules
  40. 59-7-501 · Accounting periods -- Methods of accounting
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