59-10-116.1. Exemption for out-of-state employee.
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/ut/title-59/chapter-10/59-10-116-1A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 5/13/2014
59-10-116.1. Exemption for out-of-state employee.
(1)As used in this section:
(a)"Declared state disaster or emergency" is as defined in Section 53-2a-1202 .
(b)"Disaster period" is as defined in Section 53-2a-1202 .
(c)"Out-of-state business" is as defined in Section 53-2a-1202 .
(d)"Out-of-state employee" is as defined in Section 53-2a-1202 .
(2)An out-of-state employee, including a pass-through entity taxpayer who is an out-of-state employee, is exempt from a tax under this chapter for income earned or passed through:
(a)from an out-of-state business;
(b)during a disaster period; and
(c)as a result of the out-of-state business responding to a declared state disaster or emergency.
Enacted by Chapter 376 , 2014 General Session