2006 Utah Code - 59-10-121 — Proration when two returns required.

     59-10-121.   Proration when two returns required.
     Where two returns are required to be filed as provided in Section 59-10-120:
     (1) personal exemptions and the standard deduction as used on the federal return shall be prorated between the two returns, under rules prescribed by the commission, to reflect the proportions of the taxable year during which the individual was a resident and a nonresident; and
     (2) the total of the taxes due thereon shall not be less than would be due if the total of the taxable incomes reported on the two returns were includable in one return.

Renumbered and Amended by Chapter 2, 1987 General Session