There Is a Newer Version of the Utah Code
2011 Utah Code
Title 59 Revenue and Taxation
Chapter 10 Individual Income Tax Act
Section 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.
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