{"data":{"id":"us-ut/utah-code-59-10-1102.1","jurisdiction":"us-ut","citation":"Utah Code § 59-10-1102.1","heading":"Apportionment of tax credit.","body":"A nonresident individual or a part-year resident individual who claims a tax credit in accordance with Section 59-10-1114 may claim only an apportioned amount of the tax credit equal to the product of:\n(1) the state income tax percentage for the nonresident individual or the state income tax percentage for the part-year resident individual; and\n(2) the amount of the tax credit that the nonresident individual or the part-year resident individual would have been allowed to claim but for the apportionment requirement of this section.","path":["Title 59 Revenue and Taxation","Chapter 59-10 Individual Income Tax Act","Part 59-10-11 Refundable Tax Credit Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1102.1.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"4de72ff1f960477df10629beeaee7160e9b56c0594dd15ffa868258af83fda4f","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-1102","next":"us-ut/utah-code-59-10-1102.2"},"notice":"GroundRules: Original legal text. Not legal advice."}