There Is a Newer Version
of
the Utah Code
2012 Utah Code
Title 59 - Revenue and Taxation
Article 7 - Corporate Franchise and Income Taxes
Section 309 - Allocation of interest and dividends.
Universal Citation:
UT Code ยง 59-7-309 (2012)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
59-7-309. Allocation of interest and dividends.
To the extent they constitute nonbusiness income, interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state.
Amended by Chapter 83, 1994 General Session
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
