2006 Utah Code - 59-10-507 — Return by partnership.

     59-10-507.   Return by partnership.
     (1) For purposes of this section, "taxable year" means a year or other time period that would be a taxable year of a partnership if the partnership were subject to taxation under this chapter.
     (2) A partnership having any income derived from sources in this state shall make a return for the taxable year as prescribed by the commission.
     (3) For purposes of Subsection (2), a partnership's income derived from sources in this state shall be determined in accordance with Section 59-10-303.

Amended by Chapter 198, 2003 General Session