Tax on nonresident individual -- Calculation -- Exemption.

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Individual Income Tax Act
  5. Determination and Reporting of Tax Liability and Information
  6. Tax on nonresident individual -- Calculation -- Exemption.

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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).
  • (2) This section does not apply to a nonresident individual exempt from taxation under Section 59-10-104.1.





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