{"data":{"id":"us-ut/utah-code-59-7-306","jurisdiction":"us-ut","citation":"Utah Code § 59-7-306","heading":"Allocation of certain nonbusiness income.","body":"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.","path":["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"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter7/59-7-S306.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"df5fcbd1dd9755632841d8f66b0c250ac867b163cc738ba81a99c30b3e9901d5","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-7-305","next":"us-ut/utah-code-59-7-307"},"notice":"GroundRules: Original legal text. Not legal advice."}