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UTAH STATUTES AND CODES
59-10-115 - Adjustments to adjusted gross income.
59-10-115. Adjustments to adjusted gross income.
(1) The commission shall allow an adjustment to adjusted gross income of a resident ornonresident individual if the resident or nonresident individual would otherwise:
(a) receive a double tax benefit under this part; or
(b) suffer a double tax detriment under this part.
(2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, thecommission may make rules to allow for the adjustment to adjusted gross income required bySubsection (1).
(1) The commission shall allow an adjustment to adjusted gross income of a resident ornonresident individual if the resident or nonresident individual would otherwise:
(a) receive a double tax benefit under this part; or
(b) suffer a double tax detriment under this part.
(2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, thecommission may make rules to allow for the adjustment to adjusted gross income required bySubsection (1).
Amended by Chapter 382, 2008 General Session
Amended by Chapter 389, 2008 General Session
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