There Is a Newer Version
of
the Utah Code
2012 Utah Code
Title 59 - Revenue and Taxation
Article 10 - Individual Income Tax Act
Section 502 - Persons required to file returns.
Universal Citation:
UT Code ยง 59-10-502 (2012)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
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.
