Section 116 - Tax on nonresident individual -- Calculation -- Exemption.

UT Code § 59-10-116 (2019) (N/A)
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(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).

(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 exempt from taxation under Section 59-10-104.1.