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Utah Code Title 59. Revenue and Taxation § 59-10-1102.1. Apportionment of tax credit

Current as of January 01, 2025 | Updated by Findlaw Staff

A nonresident individual or a part-year resident individual who claims a tax credit in accordance with Section 59-10-1114 may claim only an apportioned amount of the tax credit equal to the product of:

(1) the state income tax percentage for the nonresident individual or the state income tax percentage for the part-year resident individual; and

(2) the amount of the tax credit that the nonresident individual or the part-year resident individual would have been allowed to claim but for the apportionment requirement of this section.

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-10-1102.1. Apportionment of tax credit - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-10-1102-1/

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