2006 Utah Code - 59-10-116 (Superseded 01/01/07) — Definitions -- Tax on nonresident individual -- Calculation -- Exemption.

     59-10-116 (Superseded 01/01/07).   Definitions -- Tax on nonresident individual -- Calculation -- Exemption.
     (1) For purposes of this section:
     (a) "military service" is as defined in Pub. L. No. 108-189, Sec. 101;
     (b) "servicemember" is as defined in Pub. L. No. 108-189, Sec. 101;
     (c) "state income tax percentage" means a percentage equal to a nonresident individual's federal adjusted gross income for the taxable year received from Utah sources, as determined under Section 59-10-117, divided by the difference between:
     (i) the nonresident individual's total federal adjusted gross income for that taxable year; and
     (ii) if the nonresident individual described in Subsection (1)(c)(i) is a servicemember, the compensation the servicemember receives for military service if the servicemember is serving in compliance with military orders; and
     (d) "unapportioned state tax" means the product of the:
     (i) difference between:
     (A) a nonresident individual's federal taxable income, as defined in Section 59-10-111, with the modifications, subtractions, and adjustments provided for in Section 59-10-114; and
     (B) if the nonresident individual described in Subsection (1)(d)(i)(A) is a servicemember, compensation the servicemember receives for military service if the servicemember is serving in compliance with military orders; and
     (ii) tax rate imposed under Section 59-10-104.
     (2) Except as provided in Subsection (3), a tax is imposed on a nonresident individual in an amount equal to the product of the nonresident individual's:
     (a) unapportioned state tax; and
     (b) state income tax percentage.
     (3) This section does not apply to a nonresident individual exempt from taxation under Section 59-10-104.1.
     (4) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, for purposes of Subsection (1), the commission may by rule define what constitutes compensation.

Amended by Chapter 79, 2004 General Session