2012 Utah Code
Title 59 - Revenue and Taxation
Article 10 - Individual Income Tax Act
Section 507 - Return by a pass-through entity.
(1) As used in this section:
(a) "Pass-through entity" is as defined in Section 59-10-1402.
(b) "Taxable year" means a year or other time period that would be a taxable year of a pass-through entity if the pass-through entity were subject to taxation under this chapter.
(2) A pass-through entity having any income derived from or connected with Utah sources shall make a return for the taxable year as prescribed by the commission.
Amended by Chapter 312, 2009 General Session
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