Utah Statutes
§ 59-10-507 — Return by a pass-through entity.
Utah·Title 59 Revenue and Taxation·Ch. 59-10 Individual Income Tax Act·Part 59-10-5 Procedure and Administration
(1)As used in this section, "taxable year" means a year or other time period that would be a taxable year of a pass-through entity if the pass-through entity were subject to taxation under this chapter.
(2)A pass-through entity having any income derived from or connected with Utah sources shall make a return for the taxable year in accordance with Section 59-10-514.
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Legislative History
Amended by Chapter 367, 2021 General Session
Nearby Sections
15
§ 59-1-1001
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Penalty waiver.§ 59-1-1004
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Suits against commission and its employees.§ 59-1-101
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Definitions.