Utah Admin. Code 865-9I-2

Current through Bulletin 2024-11, June 1, 2024
Section R865-9I-2 - Determination of Utah Resident Individual Status Pursuant to Utah Code Ann. Section 59-10-136

For purposes of determining whether an individual spends in the aggregate 183 or more days of the taxable year in this state, a "day" means a day in which the individual spends more time in this state than in any other state.

Utah Admin. Code R865-9I-2

Amended by Utah State Bulletin Number 2018-23, effective 11/13/2018
Amended by Utah State Bulletin Number 2019-18, effective 8/22/2019