Utah Chapter 10 — Individual Income Tax Act

• 59-10-101 — Short Title.
• 59-10-103 — Definitions.
• 59-10-103.1 — Information To Be Contained On Individual Income Tax Returns And Booklets.
• 59-10-104 — Tax Basis -- Tax Rate -- Exemption.
• 59-10-104.1 — Exemption From Taxation.
• 59-10-110 — Disallowance Of Federal Tax Credits.
• 59-10-114 — Additions To And Subtractions From Adjusted Gross Income Of An Individual.
• 59-10-115 — Adjustments To Adjusted Gross Income.
• 59-10-116 — Tax On Nonresident Individual -- Calculation -- Exemption.
• 59-10-117 — State Taxable Income Derived From Utah Sources.
• 59-10-118 — Division Of Income For Tax Purposes.
• 59-10-119 — Returns By Husband And Wife If Husband Or Wife 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 — Business Entities Not Subject To Tax -- Exceptions.
• 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 — Additions To And Subtractions From Unadjusted Income Of A Resident Or Nonresident Estate Or Trust.
• 59-10-204 — State Taxable Income Of A Nonresident Estate Or Trust.
• 59-10-205 — Tax On 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 Unadjusted Income.
• 59-10-210 — Fiduciary Adjustments.
• 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 Prepayments.
• 59-10-408 — Withholding Rules -- Agreements With Federal Government.
• 59-10-501 — Rulemaking Authority -- Federal Income Tax Return Information.
• 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.
• 59-10-507 — Return By A Pass-through Entity.
• 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 — Return Filing Requirements -- Rulemaking Authority.
• 59-10-514.1 — Definitions -- Requirement To File Returns 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.
• 59-10-522 — Extension Of Time For Paying Tax.
• 59-10-527 — Assessment Authority.
• 59-10-529 — Overpayment Of Tax -- Credits -- Refunds.
• 59-10-531 — Claims For Refund Or Credit.
• 59-10-536 — Assessment And Collection Of Tax -- Change On Federal Income Tax Return -- Taxpayer Requirement To Make Certain Filings With The Commission.
• 59-10-537 — Interest On Underpayment, Nonpayment, Or Extension Of Time For Payment Of Tax.
• 59-10-538 — Interest On Overpayments.
• 59-10-539 — Penalties And Interest.
• 59-10-541 — Violations -- Civil And Criminal Penalties.
• 59-10-544 — General Powers And Duties Of The Commission -- Deposit, Distribution, Or Credit Of Revenues -- Refund Reverts To State Under Certain Circumstances.
• 59-10-546 — Application Of Former Law.
• 59-10-1001 — Title.
• 59-10-1002 — Definitions.
• 59-10-1002.1 — 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.
• 59-10-1002.2 — Apportionment Of Tax Credits.
• 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 — Tax Credit For At-home Parent.
• 59-10-1006 — Historic Preservation Tax Credit.
• 59-10-1007 — Recycling Market Development Zones 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 Certain Federal Provisions -- Utah Tax Review Commission Study.
• 59-10-1013 — Tax Credits For Machinery, Equipment, Or Both Primarily Used For Conducting Qualified Research Or Basic Research -- Carry Forward -- Commission To Report Modification Or Repeal Of Certain Federal Provisions -- Utah Tax Review Commission Study.
• 59-10-1014 — Renewable Energy Systems Tax Credit -- Definitions -- Limitations -- Certification -- Rulemaking Authority.
• 59-10-1015 — Definitions -- Tax Credit For Live Organ Donation Expenses -- Rulemaking Authority.
• 59-10-1017 — Utah Educational Savings Plan Tax Credit.
• 59-10-1018 — Definitions -- Nonrefundable Taxpayer Tax Credits.
• 59-10-1019 — Definitions -- Nonrefundable Retirement Tax Credits.
• 59-10-1020 — Nonrefundable Estate Or Trust Tax Credit.
• 59-10-1021 — Nonrefundable Medical Care Savings Account Tax Credit.
• 59-10-1022 — Nonrefundable Tax Credit For Capital Gain Transactions.
• 59-10-1023 — Nonrefundable Tax Credit For Amounts Paid Under A Health Benefit Plan.
• 59-10-1024 — Nonrefundable Tax Credit For Qualifying Solar Projects.
• 59-10-1101 — Title.
• 59-10-1102 — Definitions.
• 59-10-1103 — Tax Credit For Pass-through Entity Taxpayer.
• 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 Education Fund -- Rulemaking Authority.
• 59-10-1106 — Refundable Renewable Energy Tax Credit.
• 59-10-1107 — Refundable Economic Development Tax Credit.
• 59-10-1108 — Refundable Motion Picture Tax Credit.
• 59-10-1301 — Title.
• 59-10-1302 — Definitions.
• 59-10-1303 — Contributions -- Amount -- Procedure For Designating A Contribution -- Joint Return -- Contribution Irrevocable.
• 59-10-1304 — Removal Of Designation And Prohibitions On Collection For Certain Contributions On Income Tax Form -- Conditions For Removal And Prohibitions On Collection -- Commission Reporting Requirements.
• 59-10-1305 — Nongame Wildlife Contribution -- Credit To Wildlife Resources Account.
• 59-10-1306 — Homeless Contribution -- Credit To Pamela Atkinson Homeless Account.
• 59-10-1307 — Contributions For Education.
• 59-10-1308 — Children's Organ Transplants Contribution -- Credit To Kurt Oscarson Children's Organ Transplant Account.
• 59-10-1310 — Contribution To Cat And Dog Community Spay And Neuter Program Restricted Account.
• 59-10-1311 — Election Campaign Fund Contribution -- Transfer From General Fund -- Form And Procedure.
• 59-10-1312 — Election Campaign Fund -- Creation -- Funding For Account -- Disbursement And Distribution -- State Treasurer Requirement To Provide A List Of Contributions Designated To Each Political Party.
• 59-10-1313 — Contribution To A Utah Educational Savings Plan Account.
• 59-10-1314 — Contribution To Methamphetamine Housing Reconstruction And Rehabilitation Fund.
• 59-10-1401 — Title.
• 59-10-1402 — Definitions.
• 59-10-1403 — Income Tax Treatment Of A Pass-through Entity -- Returns -- Classification Same As Under Internal Revenue Code.
• 59-10-1403.1 — Income Tax Treatment Of A Pass-through Entity Taxpayer -- Return Filing Requirements.
• 59-10-1403.2 — Pass-through Entity Payment Or Withholding Of Tax On Behalf Of A Pass-through Entity Taxpayer -- Exceptions To Payment Or Withholding Requirement -- Procedures And Requirements -- Failure To Pay Or Withhold A Tax On Behalf Of A Pass-through Entity Taxpayer.
• 59-10-1404 — Character Of An Item Of Income, Gain, Loss, Deduction, Or Credit.
• 59-10-1404.5 — Resident Pass-through Entity Taxpayer's Share Of An Addition, Subtraction, Or Adjustment That Relates To An Item Of Income, Gain, Loss, Deduction, Or Credit Of A Pass-through Entity.
• 59-10-1405 — Nonresident Pass-through Entity Taxpayer's Share Of An Addition, Subtraction, Or Adjustment That Relates To An Item Of Income, Gain, Loss, Deduction, Or Credit Of A Pass-through Entity -- In Determining Source Of Nonresident Pass-through Entity Taxpayer's Income Certain Provisions Of Pass-through Entity Agreement May Not Be Considered -- Rulemaking Authority.