2006 Utah Code - 59-7-506 — Corporations to keep records -- Special returns.

     59-7-506.   Corporations to keep records -- Special returns.
     Each corporation doing business or entitled to do business in this state shall keep such records, render under oath such statements, make such returns, and comply with the rules of the commission. Whenever the commission considers it necessary, it may require any corporation, by serving a notice upon it, to make a return, render under oath such statements, or keep such records as the tax commissioner considers sufficient to show whether or not such corporation is liable to tax under this chapter.

Renumbered and Amended by Chapter 169, 1993 General Session