§ 59-10-116. Tax on nonresident individual -- Calculation -- Exemption.

(1) Except as provided in Subsection (2), a tax is imposed on a nonresident individual in an amount equal to the product of the: (a) nonresident individual's state taxable income; and (b) percentage listed in Subsection 59-10-104(2). (2) This section does not apply to a nonresident individual: (a) exempt from taxation under Section 59-10-104.1; or (b) whose only state source income is wages that are excluded in accordance with Section 59-10-117.5.