Utah § 59-10-121 - Proration when two returns required.
Full text of Utah Utah Code § 59-10-121 — Proration when two returns required., with citation guidance and answers to common questions.
§ 59-10-121. Proration when two returns required.
If an individual is required to file two returns for a taxable year under Section 59-10-120:
| (1) | personal exemptions and the standard deduction as used on the federal individual income tax return shall be prorated between the two returns, under rules prescribed by the commission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to reflect the proportions of the taxable year during which the individual was a resident and a nonresident; and |
| (2) | the total amount of the taxes due on the two returns may not be less than the total amount of the taxes that would be due if the total of the taxable incomes reported on the two returns had been included in one return. |
Amended by Chapter 389, 2008 General Session
Frequently Asked Questions About Utah § 59-10-121
What does Utah Code § 59-10-121 cover?
Section 59-10-121 ("Proration when two returns required.") 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 § 59-10-121?
A common citation format is "Utah Code § 59-10-121" (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 § 59-10-121 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.