Utah Statutes
§ 59-1-1802 — Reporting by payment settlement entity.
Utah·Title 59 Revenue and Taxation·Ch. 59-1 General Taxation Policies·Part 59-1-18 Reportable Transactions by Persons Other than Taxpayers
A payment settlement entity that is required to file a return in accordance with 26 U.S.C. Sec. 6050W shall file a return containing the same information with the commission for each participating payee with an address in Utah:
(1)electronically;
(2)in a format approved by the commission; and
(3)within 30 days after the day on which the payment settlement entity is required to file a return with the Internal Revenue Service.
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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.