{"data":{"id":"us-ut/utah-code-59-7-309","jurisdiction":"us-ut","citation":"Utah Code § 59-7-309","heading":"Allocation of interest and dividends.","body":"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.","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-S309.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"59318cd6f304f70f0f43a9b808e23b969f1e92dec318429d22e00cfba2b497a2","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-7-308","next":"us-ut/utah-code-59-7-310"},"notice":"GroundRules: Original legal text. Not legal advice."}