Section 59-10-116 - Tax on nonresident individual - Calculation - Exemption(1) Except as provided in Subsection (2), a tax is imposed on a nonresident individual in an amount equal to the product of the: (a) nonresident individual's state taxable income; and(b) percentage listed in Subsection 59-10-104(2).(2) This section does not apply to a nonresident individual: (a) exempt from taxation under Section 59-10-104.1; or(b) whose only state source income is wages that are excluded in accordance with Section 59-10-117.5.Amended by Chapter 252, 2022 General Session ,§ 1, eff. 7/1/2023.Amended by Chapter 382, 2008 General Session
Amended by Chapter 389, 2008 General Session.