Utah § 59-10-120 - Change of status as resident or nonresident.
Full text of Utah Utah Code § 59-10-120 — Change of status as resident or nonresident., with citation guidance and answers to common questions.
§ 59-10-120. Change of status as resident or nonresident.
| (1) | If an individual changes the individual's status during the taxable year from resident to nonresident or from nonresident to resident, the commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, require the individual to file one return for the portion of the taxable year during which the individual is a resident and another return for the portion of the taxable year during which the individual is a nonresident. |
| (2) | The taxable income of the individual described in Subsection (1) shall be determined as provided in this chapter for residents and for nonresidents as if the individual's taxable year for federal income tax purposes were limited to the period of the individual's resident and nonresident status respectively. |
Amended by Chapter 389, 2008 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-10-120
What does Utah Code § 59-10-120 cover?
Section 59-10-120 ("Change of status as resident or nonresident.") 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 § 59-10-120?
A common citation format is "Utah Code § 59-10-120" (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 § 59-10-120 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.