Utah Code » Title 59, Chapter 7 — Corporate Franchise and Income Taxes; part 59-7-3 — Allocation and Apportionment of Income - Utah UDITPA Provisions
Utah Code

Utah Code § 59-7-306 (2026)

Allocation of certain nonbusiness income

✓ current as of May 2026
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Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in Sections

59-7-307

through

59-7-310

.

Notes of Decisions
Cited in 1 case, 1999–1999 · leading case: Steiner Corp. v. Auditing Div. of the Utah State Tax Comm'n, 1999 UT 53 (Utah 1999).
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Steiner Corp. v. Auditing Div. of the Utah State Tax Comm'n, 1999 UT 53 (Utah 1999). · cites it 2× “See Utah Code Ann. §§ 59-7-306 , -308, -311. The portion of business income that is taxed is based on a statutory apportioning formula.”
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