59-7-309. Allocation of interest and dividends.
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.
Allocation of interest and dividends.
Utah Code § 59-7-309, under Part 59-7-3: Allocation and Apportionment of Income - Utah UDITPA Provisions.
Utah Code § 59-7-309