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