59-10-121. Proration when two returns required.
If an individual is required to file two returns for a taxable year under Section 59-10-120:
(1) personal exemptions and the standard deduction as used on the federal individual
income tax return shall be prorated between the two returns, under rules prescribed by the
commission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to
reflect the proportions of the taxable year during which the individual was a resident and a
nonresident; and
(2) the total amount of the taxes due on the two returns may not be less than the total
amount of the taxes that would be due if the total of the taxable incomes reported on the two
returns had been included in one return.
Amended by Chapter 389, 2008 General Session
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Last revised: Thursday, May 28, 2009