There Is a Newer Version of the Utah Code
  1. 2025 Utah Code
  2. 2024 Utah Code
  3. 2023 Utah Code
  4. 2006 Utah Code (here)
  5. View All Versions
View Our Newest Version Here

2006 Utah Code - 59-10-502 — Persons required to file returns.

     59-10-502.   Persons required to file returns.
     An income tax return with respect to the tax imposed by this chapter shall be filed by:
     (1) every resident individual, estate, or trust required to file a federal income tax return for the taxable year; and
     (2) every nonresident individual, estate, or trust having federal gross income derived from sources within the state for the taxable year and required to file a federal income tax return for such taxable year.

Renumbered and Amended by Chapter 2, 1987 General Session

Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.