59-10-1102.1. Apportionment of tax credit.
A nonresident individual or a part-year resident individual who claims a tax credit in accordance with Sectionmay claim only an apportioned amount of the tax credit equal to the product of:
(1) the state income tax percentage for the nonresident individual or the state income tax percentage for the part-year resident individual; and
(2) the amount of the tax credit that the nonresident individual or the part-year resident individual would have been allowed to claim but for the apportionment requirement of this section.