Utah § 59-10-116 - Tax on nonresident individual -- Calculation -- Exemption.

Full text of Utah Utah Code § 59-10-116 — Tax on nonresident individual -- Calculation -- Exemption., with citation guidance and answers to common questions.

§ 59-10-116. Tax on nonresident individual -- Calculation -- Exemption.

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

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 59-10-116

What does Utah Code § 59-10-116 cover?

Section 59-10-116 ("Tax on nonresident individual -- Calculation -- Exemption.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 59-10-116?

A common citation format is "Utah Code § 59-10-116" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 59-10-116 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.