Allocation of certain nonbusiness income.

Utah Code § 59-7-306, under Part 59-7-3: Allocation and Apportionment of Income - Utah UDITPA Provisions.

Utah Code § 59-7-306

59-7-306. Allocation of certain nonbusiness income.

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 Sectionsthrough.