Section 59-10-1102.1 - Apportionment of tax creditA nonresident individual or a part-year resident individual who claims a tax credit in accordance with Section 59-10-1114 may claim only an apportioned amount of the tax credit equal to the product of:
(1) the state income tax percentage for the nonresident individual or the state income tax percentage for the part-year resident individual; and(2) the amount of the tax credit that the nonresident individual or the part-year resident individual would have been allowed to claim but for the apportionment requirement of this section.Added by Chapter 460, 2023 General Session ,§ 5, eff. 5/3/2023, retrospective operation for a taxable year beginning on or after January 1, 2023. .