(1) A nonresident individual or a part-year resident individual that claims a tax credit in accordance with Section 59-10-1017, 59-10-1018, 59-10-1019, 59-10-1022, 59-10-1023, 59-10-1024, 59-10-1028, 59-10-1042, 59-10-1043, 59-10-1044, 59-10-1046, 59-10-1047, or 59-10-1048 may only claim an apportioned amount of the tax credit equal to: (a) for a nonresident individual, the product of: (i) the state income tax percentage for the nonresident individual; and (ii) the amount of the tax credit that the nonresident individual would have been allowed to claim but for the apportionment requirements of this section; or (b) for a part-year resident individual, the product of: (i) the state income tax percentage for the part-year resident individual; and (ii) the amount of the tax credit that the part-year resident individual would have been allowed to claim but for the apportionment requirements of this section. (2) A nonresident estate or trust that claims a tax credit in accordance with Section 59-10-1017, 59-10-1020, 59-10-1022, 59-10-1024, 59-10-1028, or 59-10-1048 may only claim an apportioned amount of the tax credit equal to the product of: (a) the state income tax percentage for the nonresident estate or trust; and (b) the amount of the tax credit that the nonresident estate or trust would have been allowed to claim but for the apportionment requirements of this section.
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