Utah Statutes
§ 59-10-502 — Persons required to file returns.
Utah·Title 59 Revenue and Taxation·Ch. 59-10 Individual Income Tax Act·Part 59-10-5 Procedure and Administration
An income tax return with respect to the tax imposed by this chapter shall be filed by:
(1)every resident individual, estate, or trust required to file a federal income tax return for the taxable year; and
(2)every nonresident individual, estate, or trust having federal gross income derived from sources within the state for the taxable year and required to file a federal income tax return for such taxable year.
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Related
Nelson v. Auditing Division, Utah State Commission
903 P.2d 939 (Utah Supreme Court, 1995)
Christiansen v. Tax Commission
2020 UT App 46 (Court of Appeals of Utah, 2020)
Legislative History
Renumbered and Amended by Chapter 2, 1987 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.