Utah Title 59 — Revenue And Taxation :: 59-10-116 — Tax On Nonresident Individual -- Calculation -- Exemption.

59-10-116. Tax on nonresident individual -- Calculation -- Exemption.
(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.

Amended by Chapter 382, 2008 General Session
Amended by Chapter 389, 2008 General Session