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Utah Code
2025 Utah Code
Title 75A - Fiduciaries
Chapter 2 - Uniform Power of Attorney Act
Part 2 - Authority
Section 216 - Taxes.
Universal Citation:
UT Code § 75A-2-216 (2025)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
Effective 9/1/2024
75A-2-216. Taxes.
Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to taxes authorizes the agent to:
Renumbered and Amended by Chapter 364, 2024 General Session
75A-2-216. Taxes.
Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to taxes authorizes the agent to:
- (1)prepare, sign, and file federal, state, local, and foreign income, gift, payroll, property, Federal Insurance Contributions Act, and other tax returns, claims for refunds, requests for extension of time, petitions regarding tax matters, and any other tax-related documents, including receipts, offers, waivers, consents, including consents and agreements under Section 2032A, Internal Revenue Code, closing agreements, and any power of attorney required by the Internal Revenue Service or other taxing authority with respect to a tax year upon which the statute of limitations has not run and the following 25 tax years;
- (2)pay taxes due, collect refunds, post bonds, receive confidential information, and contest deficiencies determined by the Internal Revenue Service or other taxing authority;
- (3)exercise any election available to the principal under federal, state, local, or foreign tax law; and
- (4)act for the principal in all tax matters for all periods before the Internal Revenue Service or other taxing authority.
Renumbered and Amended by Chapter 364, 2024 General Session
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