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2021 Utah Code
Title 59 - Revenue and Taxation
Chapter 10 - Individual Income Tax Act
Part 5 - Procedure and Administration
- 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 529.1 - Time period for commission to issue a refund.
- 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.
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