GroundRules
Utah Code § 59-7-309: Allocation of interest and dividends.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-7 Corporate Franchise and Income Taxes
- Part 59-7-3 Allocation and Apportionment of Income - Utah UDITPA Provisions
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.
Collected 2026-09-03T11:34:33Z. Source file · JSON