{"data":{"id":"us-ut/utah-code-59-7-308","jurisdiction":"us-ut","citation":"Utah Code § 59-7-308","heading":"Allocation of capital gains and losses.","body":"To the extent that the following constitute nonbusiness income:\n(1) capital gains and losses from sales of real property located in this state are allocable to this state;\n(2) capital gains and losses from sales of tangible personal property are allocable to this state if:\n(a) the property had a situs in this state at the time of the sale; or\n(b) the taxpayer's commercial domicile is in this state and the taxpayer is not taxable in the state in which the property had a situs; and\n(3) capital gains and losses from sales of intangible personal property are allocable to this state if the taxpayer's commercial domicile is in this state.","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-S308.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"bc647b11b091927f72546f9e8d8c8b221bc0a620d3cbb4713f2c322869de0c35","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-7-307","next":"us-ut/utah-code-59-7-309"},"notice":"GroundRules: Original legal text. Not legal advice."}