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Utah Code

Part 1

Utah Code Ann. tit. 59, ch. 10, pt. 1

Determination and Reporting of Tax Liability and Information

59-10-103Definitions.59-10-103.1Information to be contained on individual income tax returns or booklets.59-10-104Tax basis -- Tax rate -- Exemption.59-10-104.1Exemption from taxation.59-10-110Disallowance of federal tax credits.59-10-114Additions to and subtractions from adjusted gross income of an individual.59-10-115Adjustments to adjusted gross income.59-10-116Tax on nonresident individual -- Calculation -- Exemption.59-10-116.1Exemption for out-of-state employee.59-10-117State taxable income derived from Utah sources.59-10-117.5Nonresident individual wage exemption.59-10-118Division of income for tax purposes.59-10-119Returns by husband and wife if husband or wife is a nonresident.59-10-120Change of status as resident or nonresident.59-10-121Proration when two returns required.59-10-122Taxable year.59-10-123Accounting method.59-10-124Adjustments between taxable years after change in accounting method.59-10-125Adjustment after change of accounting method.59-10-126Business entities not subject to tax -- Exceptions.59-10-136Domicile.59-10-137Review of credits allowed under this chapter.