US lawUtahStatutesTitle 59 — Revenue and TaxationChapter 59-7 — Corporate Franchise and Income Taxes59-7-309Utah Code § 59-7-309Allocation of interest and dividends.Last amended: 1994Year: 2026Length: 24 wordsOfficial source 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.PreviousUtah Code § 59-7-308NextUtah Code § 59-7-310