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Code · Utah · Title 59 — Revenue and Taxation · Chapter 7

59-7-306. Allocation of certain nonbusiness income.

53 words·~1 min read·/ut/title-59/chapter-7/59-7-306

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59-7-306. Allocation of certain nonbusiness income.
Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in Sections 59-7-307 through 59-7-310 .
Renumbered and Amended by Chapter 2 , 1987 General Session
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