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2006 Utah Code - Chapter 10 — Individual Income Tax Act
- 59-10-101 — Short title.
- 59-10-102 (Repealed 01/01/07) — Declaration of intent.
- 59-10-103 (Superseded 01/01/07) — Definitions.
- 59-10-103.1 — Information to be contained on individual income tax returns and booklets.
- 59-10-104 (Superseded 01/01/07) — Tax basis -- Rates -- Exemption.
- 59-10-104.1 (Superseded 01/01/07) — Exemption from taxation.
- 59-10-105 (Repealed 01/01/07) — Optional tax -- Calculation -- Commission authority to prescribed tax tables -- Exemption.
- 59-10-110 — Disallowance of federal tax credits.
- 59-10-111 (Repealed 01/01/07) — Federal taxable income defined.
- 59-10-112 (Repealed 01/01/07) — State taxable income of a resident individual.
- 59-10-114 (Superseded 01/01/07) — Additions to and subtractions from federal taxable income of an individual.
- 59-10-115 (Superseded 01/01/07) — Adjustments to state taxable income.
- 59-10-116 (Superseded 01/01/07) — Definitions -- Tax on nonresident individual -- Calculation -- Exemption.
- 59-10-117 (Superseded 01/01/07) — Federal adjusted gross income derived from Utah sources.
- 59-10-118 — Division of income for tax purposes.
- 59-10-119 — Returns by husband and wife, either or both of whom is a nonresident.
- 59-10-120 — Change of status as resident or nonresident.
- 59-10-121 — Proration when two returns required.
- 59-10-122 — Taxable year.
- 59-10-123 — Accounting method.
- 59-10-124 — Adjustments between taxable years after change in accounting method.
- 59-10-125 — Adjustment after change of accounting method.
- 59-10-126 — Certain associations not subject to tax -- Taxation of unrelated business income.
- 59-10-201 — Taxation of resident trusts and estates.
- 59-10-201.1 — State taxable income of a resident estate or trust defined.
- 59-10-202 (Superseded 01/01/07) — Additions to and subtractions from state taxable income of a resident or nonresident estate or trust.
- 59-10-204 — State taxable income of a nonresident estate or trust defined.
- 59-10-205 — Tax on income derived from Utah sources.
- 59-10-206 — Character of state taxable income of nonresident estate or trust.
- 59-10-207 — Share of a nonresident estate or trust and beneficiaries in state taxable income.
- 59-10-209.1 — Adjustments to state taxable income.
- 59-10-210 — Fiduciary adjustments.
- 59-10-301 — Partnership not subject to tax.
- 59-10-302 — Character of partnership items.
- 59-10-303 (Superseded 01/01/07) — Nonresident's share of partnership income.
- 59-10-401 — Definitions.
- 59-10-402 — Requirement of withholding.
- 59-10-403 — Employees incurring no income tax liability.
- 59-10-404 — Extension of withholding to payments other than wages.
- 59-10-405 — Voluntary withholding agreements.
- 59-10-405.5 — Definitions -- Withholding tax license requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.
- 59-10-406 — Collection and payment of tax.
- 59-10-407 — Withholding tax returns.
- 59-10-408 — Withholding rules -- Agreements with federal government.
- 59-10-501 — Taxpayer records, statements, and special returns.
- 59-10-502 — Persons required to file returns.
- 59-10-503 — Returns by husband and wife.
- 59-10-504 — Returns made by fiduciaries and receivers.
- 59-10-505 — Return by minor.
- 59-10-506 — Returns prepared for or executed by commission.
- 59-10-507 — Return by partnership.
- 59-10-508 — Returns with respect to common trust funds.
- 59-10-509 — Notice of qualification as fiduciary.
- 59-10-510 — Return of electing small business corporation.
- 59-10-511 — Statement of tax withheld.
- 59-10-512 — Signing of returns and other documents.
- 59-10-513 — Verifications of returns.
- 59-10-514 — Place and time for filing returns -- Rulemaking authority.
- 59-10-514.1 — Definitions -- Requirement to file returns using scan technology or by electronic means -- Exceptions -- Waiver.
- 59-10-515 — Place and time for filing other documents.
- 59-10-516 — Filing extension -- Payment of tax -- Penalty -- Foreign residency.
- 59-10-517 — Timely mailing treated as timely filing and paying.
- 59-10-518 — Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.
- 59-10-519 — Place for filing returns or other documents.
- 59-10-520 — Time and place for paying tax shown on returns.
- 59-10-521 — Payment on notice and demand.
- 59-10-522 — Extension of time for paying tax.
- 59-10-523 — Definition of deficiency.
- 59-10-524 — Notice of deficiency.
- 59-10-525 — Date notice of deficiency is final.
- 59-10-526 — Mathematical errors.
- 59-10-527 — Assessment authority.
- 59-10-528 — Collection, levy, and liens.
- 59-10-529 — Overpayment of tax -- Credits -- Refunds.
- 59-10-530 — Nongame wildlife contribution -- Credit to Wildlife Resources Account.
- 59-10-530.5 — Homeless contribution -- Credit to Pamela Atkinson Homeless Trust Account.
- 59-10-531 — Claims for refund or credit.
- 59-10-532 — Effect of commission action on claim for refund.
- 59-10-533 — Petition for redetermination of commission action on claim for refund.
- 59-10-535 — Finality of action by commission on claim for refund.
- 59-10-536 — Limitations on assessment and collection.
- 59-10-537 — Interest on underpayment, nonpayment or extension of time for payment of tax.
- 59-10-538 — Interest on overpayments.
- 59-10-539 — Additions to tax and civil penalties.
- 59-10-540 — Transferees.
- 59-10-541 — Violations -- Civil and criminal penalties.
- 59-10-542 — Venue of offenses -- Evidence.
- 59-10-543 — Burden of proof.
- 59-10-544 — General powers and duties of the commission.
- 59-10-546 — Application of former law.
- 59-10-547 — Election Campaign Fund designations -- Transfer from General Fund -- Form and procedure.
- 59-10-548 — Election Campaign Fund -- Contents -- Disbursement and distribution -- Limitations on expenditures.
- 59-10-549 — Contributions for education.
- 59-10-550 — Checkoff for children's organ transplants -- Credit to Kurt Oscarson Children's Organ Transplant Trust Account.
- 59-10-550.1 — Contribution to Wolf Depredation and Management Restricted Account.
- 59-10-550.2 — Contribution to Cat and Dog Community Spay and Neuter Program Restricted Account.
- 59-10-551 — Removal of designation and prohibitions on collection for certain contributions on income tax form -- Conditions for removal and prohibitions on collection -- Commission reporting requirements.
- 59-10-801 — Taxation of limited liability companies.
- 59-10-1001 — Title.
- 59-10-1002 (Superseded 01/01/07) — Definitions.
- 59-10-1003 — Tax credit for tax paid by individual to another state.
- 59-10-1004 — Tax credit for cash contributions to sheltered workshops.
- 59-10-1005 (Superseded 01/01/07) — Tax credit for at-home parent.
- 59-10-1006 — Historic preservation tax credit.
- 59-10-1007 — Recycling market development zones tax credit.
- 59-10-1008 — Targeted jobs tax credit.
- 59-10-1009 — Definitions -- Cleaner burning fuels tax credit.
- 59-10-1010 — Utah low-income housing tax credit.
- 59-10-1011 — Tutoring tax credits for disabled dependents.
- 59-10-1012 — Tax credits for research activities conducted in the state -- Carry forward -- Commission to report modification or repeal of federal credits.
- 59-10-1013 — Credits for machinery, equipment, or both primarily used for conducting qualified research or basic research -- Carry forward -- Commission to report modification or repeal of federal credits.
- 59-10-1014 — Renewable energy systems tax credit -- Definitions -- Limitations -- State tax credit in addition to allowable federal credits -- Certification -- Rulemaking authority -- Reimbursement of Uniform School Fund.
- 59-10-1015 — Definitions -- Tax credit for live organ donation expenses -- Rulemaking authority.
- 59-10-1016 — Removal of tax credit from tax return and prohibition on claiming or carrying forward a tax credit -- Conditions for removal and prohibition on claiming or carrying forward a tax credit -- Commission reporting requirements.
- 59-10-1101 — Title.
- 59-10-1102 — Definitions.
- 59-10-1103 — Tax credit for nonresident shareholders of S corporations.
- 59-10-1104 — Tax credit for adoption of a child who has a special need.
- 59-10-1105 — Tax credit for hand tools used in farming operations -- Procedures for refund -- Transfers from General Fund to Uniform School Fund -- Rulemaking authority.
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