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Index	Utah Code
Title 59	Revenue and Taxation
Chapter 10	Individual Income Tax Act
Part 1	Determination and Reporting of Tax Liability and Information
Section 116	Tax on nonresident individual -- Calculation -- Exemption. *(Effective 1/1/2023)*

Effective 1/1/2023
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:

(a)	exempt from taxation under Section 59-10-104.1; or

(b)	whose only state source income is wages that are excluded in accordance with Section 59-10-117.5.

Amended by Chapter 252, 2022 General Session

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