Utah Statutes
§ 59-1-213 — Annual report on Internal Revenue Code changes.
Utah·Title 59 Revenue and Taxation·Ch. 59-1 General Taxation Policies·Part 59-1-2 State Tax Commission
The commission shall annually provide an electronic report to the Revenue and Taxation Interim Committee on or before the October interim meeting concerning the impacts of the reliance of this title on the Internal Revenue Code, including:
(1)any modification to the Internal Revenue Code that is likely to have a fiscal impact on state revenues:
(1)(a) that became effective:
(1)(a)(i) if the commission is preparing its initial report in accordance with this section, during the previous calendar year; or
(1)(a)(ii) if the commission has prepared a previous report in accordance with this section, after the most recent report prepared in accordance with this section; or
(1)(b) that have been enacted and will become effective prior to the end of the calendar year that begins January 1 followi
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Legislative History
Amended by Chapter 135, 2016 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.