Utah Statutes
§ 59-10-507 — Return by a pass-through entity.
Utah § 59-10-507
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-10Individual Income Tax Act
Part 59-10-5Procedure and Administration
This text of Utah § 59-10-507 (Return by a pass-through entity.) 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. § 59-10-507 (2026).
Text
(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.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Amended by Chapter 367, 2021 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 § 59-10-507, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-10-507.