Utah Code Ann. § 59-7-309 – Allocation of interest and dividends. | Midpage
§ 59-7-309
Utah Code Ann. § 59-7-309
Allocation of interest and dividends.
Amended by Chapter 83, 1994 General Session
To the extent they constitute nonbusiness income, interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state.