2006 Utah Code - 59-10-501 — Taxpayer records, statements, and special returns.

     59-10-501.   Taxpayer records, statements, and special returns.
     (1) Every person liable for any tax imposed by this chapter, or for the collections thereof, shall keep such records, render such statements, make such returns, and comply with such rules as the commission may from time to time by rule prescribe. Whenever in the judgment of the commission it is necessary, it may require any person, by notice served upon such person or by rule, to make such returns, render such statements, or keep such records, as the commission deems sufficient to show whether or not such person is liable for tax under this chapter.
     (2) The commission may, in its discretion, promulgate rules or instructions that permit a taxpayer to submit specified excerpts from his federal return in lieu of submitting a copy of the entire federal return.

Renumbered and Amended by Chapter 2, 1987 General Session