59-10-120 - Change of status as resident or nonresident. - Utah Statutes

59-10-120. Change of status as resident or nonresident.
(1) If an individual changes the individual's status during the taxable year from residentto nonresident or from nonresident to resident, the commission may by rule, made in accordancewith Title 63G, Chapter 3, Utah Administrative Rulemaking Act, require the individual to fileone return for the portion of the taxable year during which the individual is a resident and anotherreturn for the portion of the taxable year during which the individual is a nonresident.
(2) The taxable income of the individual described in Subsection (1) shall be determinedas provided in this chapter for residents and for nonresidents as if the individual's taxable year forfederal income tax purposes were limited to the period of the individual's resident andnonresident status respectively.

Amended by Chapter 389, 2008 General Session