Part 1 - DETERMINATION AND REPORTING OF TAX LIABILITY AND INFORMATION
- Section 59-10-101 - Short title
- Section 59-10-103 - Definitions
- Section 59-10-103.1 - Information to be contained on individual income tax returns or booklets
- Section 59-10-103.2 - [Repealed]
- Section 59-10-104 - Tax basis - Tax rate - Exemption
- Section 59-10-104.1 - Exemption from taxation
- Section 59-10-110 - Disallowance of federal tax credits
- Section 59-10-114 - Additions to and subtractions from adjusted gross income of an individual
- Section 59-10-114.1 - [Repealed]
- Section 59-10-115 - Adjustments to adjusted gross income
- Section 59-10-116 - Tax on nonresident individual - Calculation - Exemption
- Section 59-10-116.1 - Exemption for out-of-state employee
- Section 59-10-117 - State taxable income derived from Utah sources
- Section 59-10-117.5 - Nonresident individual wage exemption
- Section 59-10-118 - Division of income for tax purposes
- Section 59-10-119 - Returns by husband and wife if husband or wife is a nonresident
- Section 59-10-120 - Change of status as resident or nonresident
- Section 59-10-121 - Proration when two returns required
- Section 59-10-122 - Taxable year
- Section 59-10-123 - Accounting method
- Section 59-10-124 - Adjustments between taxable years after change in accounting method
- Section 59-10-125 - Adjustment after change of accounting method
- Section 59-10-126 - Business entities not subject to tax - Exceptions
- Section 59-10-136 - Domicile - Temporary absence from state
- Section 59-10-137 - Review of credits allowed under this chapter