Utah Statutes
§ 59-1-1801 — Definitions.
Utah·Title 59 Revenue and Taxation·Ch. 59-1 General Taxation Policies·Part 59-1-18 Reportable Transactions by Persons Other than Taxpayers
As used in this part:
(1)"Participating payee" means the same as that term is defined in 26 U.S.C. Sec. 6050W.
(2)"Payment settlement entity" means the same as that term is defined in 26 U.S.C. Sec. 6050W.
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Legislative History
Enacted by Chapter 182, 2025 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.