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U.S. State Codes
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Utah
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Title 59 - Revenue and Taxa...
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Chapter 10 - Individual Inc...
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Part 1 - Determination and Reporting of Tax Lia...
Part 1 - Determination and Reporting of Tax Liability and Information
Section 101 - Short title.
Section 103 - Definitions.
Section 103.1 - Information to be contained on individual income tax returns or booklets.
Section 104 - Tax basis -- Tax rate -- Exemption.
Section 104.1 - Exemption from taxation.
Section 110 - Disallowance of federal tax credits.
Section 114 - Additions to and subtractions from adjusted gross income of an individual.
Section 115 - Adjustments to adjusted gross income.
Section 116 - Tax on nonresident individual -- Calculation -- Exemption.
Section 116.1 - Exemption for out-of-state employee.
Section 117 - State taxable income derived from Utah sources.
Section 118 - Division of income for tax purposes.
Section 119 - Returns by husband and wife if husband or wife is a nonresident.
Section 120 - Change of status as resident or nonresident.
Section 121 - Proration when two returns required.
Section 122 - Taxable year.
Section 123 - Accounting method.
Section 124 - Adjustments between taxable years after change in accounting method.
Section 125 - Adjustment after change of accounting method.
Section 126 - Business entities not subject to tax -- Exceptions.
Section 136 - Domicile -- Temporary absence from state.
Section 137 - Review of credits allowed under this chapter.