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the Utah Code
2012 Utah Code
Title 59 - Revenue and Taxation
Article 7 - Corporate Franchise and Income Taxes
Section 306 - Allocation of certain nonbusiness income.
Universal Citation:
UT Code ยง 59-7-306 (2012)
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59-7-306. Allocation of certain nonbusiness income.
Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in Sections 59-7-307 through 59-7-310.
Renumbered and Amended by Chapter 2, 1987 General Session
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