Utah Code 59-10-116. Tax on nonresident individual — Calculation — Exemption
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(1) Except as provided in Subsection (2), a tax is imposed on a nonresident individual in an amount equal to the product of the:
Terms Used In Utah Code 59-10-116
- Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
- Individual: means a natural person and includes aliens and minors. See Utah Code 59-10-103
- Nonresident individual: means an individual who is not a resident of this state. See Utah Code 59-10-103
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
- Wages: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103
(1)(a) nonresident individual‘s state taxable income; and
(1)(b) percentage listed in Subsection 59-10-104(2).
(2) This section does not apply to a nonresident individual:
(2)(a) exempt from taxation under Section 59-10-104.1; or
(2)(b) whose only state source income is wages that are excluded in accordance with Section 59-10-117.5.