On February 24, 2022, the Utah Supreme Court ruled in Buck v. Utah Tax Comm’n, 2022 UT 11, that taxpayers are allowed to present broad evidence to establish they are not domiciled in Utah for individual income tax purposes. Before the Buck decision, many taxpayers were assessed as Utah residents even though they had not lived in Utah for several years, or had never lived in Utah but were married to a former Utah resident. A Utah voter registration or primary residence property tax exemption automatically created Utah income tax domicile, with no rebuttal allowed. Under Buck, fairness is restored as taxpayers will now be allowed to present broad evidence of domicile, as has traditionally been allowed in Utah and other states for income tax and other purposes.