There Is a Newer Version of the Utah Code

2012 Utah Code
Title 59 - Revenue and Taxation
Article 10 - Individual Income Tax Act

Section 101 - Short title.
Section 103 - Definitions.
Section 103.1 - Information to be contained on individual income tax returns or booklets.
Section 104 - Tax basis -- Tax rate -- Exemption.
Section 104.1 - Exemption from taxation.
Section 110 - Disallowance of federal tax credits.
Section 114 - Additions to and subtractions from adjusted gross income of an individual.
Section 115 - Adjustments to adjusted gross income.
Section 116 - Tax on nonresident individual -- Calculation -- Exemption.
Section 117 - State taxable income derived from Utah sources.
Section 118 - Division of income for tax purposes.
Section 119 - Returns by husband and wife if husband or wife is a nonresident.
Section 120 - Change of status as resident or nonresident.
Section 121 - Proration when two returns required.
Section 122 - Taxable year.
Section 123 - Accounting method.
Section 124 - Adjustments between taxable years after change in accounting method.
Section 125 - Adjustment after change of accounting method.
Section 126 - Business entities not subject to tax -- Exceptions.
Section 136 - Domicile -- Temporary absence from state.
Section 201 - Taxation of resident trusts and estates.
Section 201.1 - State taxable income of a resident estate or trust defined.
Section 202 - Additions to and subtractions from unadjusted income of a resident or nonresident estate or trust.
Section 204 - State taxable income of a nonresident estate or trust.
Section 205 - Tax on nonresident estate or trust.
Section 207 - Share of a nonresident estate or trust and beneficiaries in state taxable income.
Section 209.1 - Adjustments to unadjusted income.
Section 210 - Fiduciary adjustments.
Section 401 - Definitions.
Section 402 - Requirement of withholding.
Section 403 - Employees incurring no income tax liability.
Section 404 - Extension of withholding to payments other than wages.
Section 405 - Voluntary withholding agreements.
Section 405.5 - Definitions -- Withholding tax license requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.
Section 406 - Collection and payment of tax.
Section 407 - Withholding tax prepayments.
Section 408 - Withholding rules -- Agreements with federal government.
Section 501 - Rulemaking authority -- Federal income tax return information.
Section 502 - Persons required to file returns.
Section 503 - Returns by husband and wife.
Section 504 - Returns made by fiduciaries and receivers.
Section 505 - Return by minor.
Section 507 - Return by a pass-through entity.
Section 508 - Returns with respect to common trust funds.
Section 509 - Notice of qualification as fiduciary.
Section 510 - Return of electing small business corporation.
Section 511 - Statement of tax withheld.
Section 512 - Signing of returns and other documents.
Section 513 - Verifications of returns.
Section 514 - Return filing requirements -- Rulemaking authority.
Section 514.1 - Definitions -- Requirement to file returns by electronic means -- Exceptions -- Waiver.
Section 515 - Place and time for filing other documents.
Section 516 - Filing extension -- Payment of tax -- Penalty -- Foreign residency.
Section 517 - Timely mailing treated as timely filing and paying.
Section 518 - Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.
Section 519 - Place for filing returns or other documents.
Section 520 - Time and place for paying tax shown on returns.
Section 522 - Extension of time for paying tax.
Section 527 - Assessment authority.
Section 529 - Overpayment of tax -- Credits -- Refunds.
Section 531 - Claims for refund or credit.
Section 536 - Assessment and collection of tax -- Change on federal income tax return -- Taxpayer requirement to make certain filings with the commission.
Section 537 - Interest on underpayment, nonpayment, or extension of time for payment of tax.
Section 538 - Interest on overpayments.
Section 539 - Penalties and interest.
Section 541 - Violations -- Civil and criminal penalties.
Section 544 - General powers and duties of the commission -- Deposit, distribution, or credit of revenues -- Refund reverts to state under certain circumstances.
Section 546 - Application of former law.
Section 1001 - Title.
Section 1002 - Definitions.
Section 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.
Section 1002.2 - Apportionment of tax credits.
Section 1003 - Tax credit for tax paid by individual to another state.
Section 1004 - Tax credit for cash contributions to sheltered workshops.
Section 1005 - Tax credit for at-home parent.
Section 1006 - Historic preservation tax credit.
Section 1007 - Recycling market development zones tax credit.
Section 1009 (Superseded 01/01/14) - Definitions -- Cleaner burning fuels tax credit.
Section 1009 (Effective 01/01/14) - Definitions -- Cleaner burning fuels tax credit.
Section 1010 - Utah low-income housing tax credit.
Section 1011 - Tutoring tax credits for dependents with a disability.
Section 1012 - Tax credits for research activities conducted in the state -- Carry forward -- Commission to report modification or repeal of certain federal provisions -- Revenue and Taxation Interim Committee study.
Section 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 -- Revenue and Taxation Interim Committee study.
Section 1014 - Renewable energy systems tax credit -- Definitions -- Limitations -- Certification -- Rulemaking authority.
Section 1015 - Definitions -- Tax credit for live organ donation expenses -- Rulemaking authority.
Section 1017 - Utah Educational Savings Plan tax credit.
Section 1018 - Definitions -- Nonrefundable taxpayer tax credits.
Section 1019 - Definitions -- Nonrefundable retirement tax credits.
Section 1020 - Nonrefundable estate or trust tax credit.
Section 1021 - Nonrefundable medical care savings account tax credit.
Section 1022 - Nonrefundable tax credit for capital gain transactions.
Section 1023 - Nonrefundable tax credit for amounts paid under a health benefit plan.
Section 1024 - Nonrefundable tax credit for qualifying solar projects.
Section 1025 - Nonrefundable tax credit for investment in certain life science establishments.
Section 1027 - Nonrefundable tax credit for combat related death.
Section 1028 - Nonrefundable tax credit for capital gain transactions on the exchange of one form of legal tender for another form of legal tender.
Section 1029 - Nonrefundable alternative energy development tax credit.
Section 1030 - Nonrefundable alternative energy manufacturing tax credit.
Section 1031 - Nonrefundable tax credit for employing a recently deployed veteran.
Section 1101 - Title.
Section 1102 - Definitions.
Section 1103 - Tax credit for pass-through entity taxpayer.
Section 1104 - Tax credit for adoption of a child who has a special need.
Section 1105 - Tax credit for hand tools used in farming operations -- Procedures for refund -- Transfers from General Fund to Education Fund -- Rulemaking authority.
Section 1106 - Refundable renewable energy tax credit.
Section 1107 - Refundable economic development tax credit.
Section 1108 - Refundable motion picture tax credit.
Section 1109 - Refundable tax credit for certain business entities generating state tax revenue increases.
Section 1301 - Title.
Section 1302 - Definitions.
Section 1303 - Contributions -- Amount -- Procedure for designating a contribution -- Joint return -- Contribution irrevocable.
Section 1304 (Superseded 01/01/14) - Removal of designation and prohibitions on collection for certain contributions on income tax return -- Conditions for removal and prohibitions on collection -- Commission reporting requirements.
Section 1304 (Effective 01/01/14) - Removal of designation and prohibitions on collection for certain contributions on income tax return -- Conditions for removal and prohibitions on collection -- Commission reporting requirements.
Section 1305 - Nongame wildlife contribution -- Credit to Wildlife Resources Account.
Section 1306 - Homeless contribution -- Credit to Pamela Atkinson Homeless Account.
Section 1307 - Contributions for education.
Section 1308 - Children's organ transplants contribution -- Credit to Kurt Oscarson Children's Organ Transplant Account.
Section 1310 - Contribution to Cat and Dog Community Spay and Neuter Program Restricted Account.
Section 1311 - Election Campaign Fund contribution -- Transfer from General Fund -- Form and procedure.
Section 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.
Section 1313 - Contribution to a Utah Educational Savings Plan account.
Section 1314 - Contribution to Methamphetamine Housing Reconstruction and Rehabilitation Account.
Section 1315 - Contribution to Canine Body Armor Restricted Account.
Section 1316 (Effective 01/01/14) - Contribution to Youth Development Organization Restricted Account.
Section 1317 (Effective 01/01/14) - Contribution to Youth Character Organization Restricted Account.
Section 1318 - Contribution to Invest More for Education Account.
Section 1401 - Title.
Section 1402 - Definitions.
Section 1403 - Income tax treatment of a pass-through entity -- Returns -- Classification same as under Internal Revenue Code.
Section 1403.1 - Income tax treatment of a pass-through entity taxpayer -- Return filing requirements.
Section 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.
Section 1404 - Character of an item of income, gain, loss, deduction, or credit.
Section 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.
Section 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.

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.

2012 Utah CodeTitle 59 - Revenue and TaxationArticle 10 - Individual Income Tax Act

2012 Utah Code
Title 59 - Revenue and Taxation
Article 10 - Individual Income Tax Act