Utah § 59-1-213 Annual report on Internal Revenue Code changes.

Utah Statutes

§ 59-1-213 — Annual report on Internal Revenue Code changes.

Utah § 59-1-213

Title 59Revenue and Taxation

Ch. 59-1General Taxation Policies

Part 59-1-2State Tax Commission

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Bluebook

Utah Code Ann. § 59-1-213 (2026).

Text

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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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 following the current report prepared in accordance with this section;
(2) the fiscal impacts a modification described in Subsection (1) may have on state revenues; and
(3) statutory or administrative options to:

(3)(a) implement the effects on this title of a modification described in Subsection (1); or
(3)(b) change this title to prevent this title from implementing a modification described in Subsection (1).