59-10-120. Change of status as resident or nonresident.
(1) If an individual changes the individual's status during the taxable year from resident
to nonresident or from nonresident to resident, the commission may by rule, made in accordance
with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, require the individual to file
one return for the portion of the taxable year during which the individual is a resident and another
return for the portion of the taxable year during which the individual is a nonresident.
(2) The taxable income of the individual described in Subsection (1) shall be determined
as provided in this chapter for residents and for nonresidents as if the individual's taxable year for
federal income tax purposes were limited to the period of the individual's resident and
nonresident status respectively.
Amended by Chapter 389, 2008 General Session
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Last revised: Thursday, May 28, 2009