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Utah Code § 59-7-309

Allocation of interest and dividends

Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective

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Utah Code § 59-7-309, Allocation of interest and dividends, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344788
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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.