Utah Statutes
§ 59-10-502 — Persons required to file returns.
Utah § 59-10-502
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-10Individual Income Tax Act
Part 59-10-5Procedure and Administration
This text of Utah § 59-10-502 (Persons required to file returns.) 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. § 59-10-502 (2026).
Text
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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-10-502, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-10-502.