State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-07 > 59-7-309

59-7-309. Allocation of interest and dividends.
To the extent they constitute nonbusiness income, interest and dividends are allocable tothis state if the taxpayer's commercial domicile is in this state.

Amended by Chapter 83, 1994 General Session

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-07 > 59-7-309

59-7-309. Allocation of interest and dividends.
To the extent they constitute nonbusiness income, interest and dividends are allocable tothis state if the taxpayer's commercial domicile is in this state.

Amended by Chapter 83, 1994 General Session