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:
Terms Used In Utah Code 59-10-116- 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
| (a) |
nonresident individual’s state taxable income; and |
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| (2) |
This section does not apply to a nonresident individual:
| (b) |
whose only state source income is wages that are excluded in accordance with Section 59-10-117.5. |
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Amended by Chapter 252, 2022 General Session
