59-10-1102.1.  Apportionment of tax credit.
     A nonresident individual or a part-year resident individual who claims a tax credit in accordance with Section 59-10-1114 may claim only an apportioned amount of the tax credit equal to the product of:

(1)  the state income tax percentage for the nonresident individual or the state income tax percentage for the part-year resident individual; and

Terms Used In Utah Code 59-10-1102.1

  • 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
  • Resident individual: means an individual who is domiciled in this state for any period of time during the taxable year, but only for the duration of the period during which the individual is domiciled in 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
  • tax credit: means a tax credit that a claimant, estate, or trust may claim:
(a) as provided by statute; and
(b) regardless of whether the claimant, estate, or trust has a tax liability under this chapter for a taxable year. See Utah Code 59-10-1102
(2)  the amount of the tax credit that the nonresident individual or the part-year resident individual would have been allowed to claim but for the apportionment requirement of this section.

Enacted by Chapter 460, 2023 General Session

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