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Revenue and Taxation | |
Individual Income Tax Act | |
Section 116 | Tax on nonresident individual -- Calculation -- Exemption. |
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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: (a) nonresident individual's state taxable income; and (b) percentage listed in Subsection 59-10-104(2). (2) This section does not apply to a nonresident individual exempt from taxation under Section 59-10-104.1.
Amended by Chapter 382, 2008 General Session |
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