59-10-1002.2. Apportionment of tax credits.
(1) A nonresident individual or a part-year resident individual that claims a tax credit in accordance with Section,,,,,,,,,,,, ormay only claim an apportioned amount of the tax credit equal to: 59-10-1017 59-10-1018 59-10-1019 59-10-1022 59-10-1023 59-10-1024 59-10-1028 59-10-1042 59-10-1043 59-10-1044 59-10-1046 59-10-1047 59-10-1048 for a nonresident individual, the product of: the state income tax percentage for the nonresident individual; and the amount of the tax credit that the nonresident individual would have been allowed to claim but for the apportionment requirements of this section; or for a part-year resident individual, the product of: the state income tax percentage for the part-year resident individual; and the amount of the tax credit that the part-year resident individual would have been allowed to claim but for the apportionment requirements of this section.
(2) A nonresident estate or trust that claims a tax credit in accordance with Section,,,,, ormay only claim an apportioned amount of the tax credit equal to the product of: 59-10-1017 59-10-1020 59-10-1022 59-10-1024 59-10-1028 59-10-1048 the state income tax percentage for the nonresident estate or trust; and the amount of the tax credit that the nonresident estate or trust would have been allowed to claim but for the apportionment requirements of this section.