Utah § 59-1-1802 Reporting by payment settlement entity.

Utah Statutes

§ 59-1-1802 — Reporting by payment settlement entity.

Utah § 59-1-1802

Title 59Revenue and Taxation

Ch. 59-1General Taxation Policies

Part 59-1-18Reportable Transactions by Persons Other than Taxpayers

This text of Utah § 59-1-1802 (Reporting by payment settlement entity.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-1-1802 (2026).

Text

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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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.