There Is a Newer Version of the Utah Code
2011 Utah Code
Title 59 Revenue and Taxation
Chapter 10 Individual Income Tax Act
Section 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.
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