Utah Statutes
§ 59-10-510 — Return of electing small business corporation.
Utah § 59-10-510
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-10Individual Income Tax Act
Part 59-10-5Procedure and Administration
This text of Utah § 59-10-510 (Return of electing small business corporation.) 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. § 59-10-510 (2026).
Text
An electing small business corporation, as defined in Section 1362, Internal Revenue Code, shall make a return for each taxable year, stating specifically:
(1)the items of the electing small business corporation's gross income and the deductions allowable by Subtitle A, Internal Revenue Code;
(2)the names and addresses of all persons owning stock in the electing small business corporation at any time during the taxable year;
(3)the number of shares of stock owned by each shareholder at all times during the taxable year to each shareholder;
(4)the date of each distribution to a shareholder; and
(5)other information as the commission may prescribe by:
(5)(a) form; or
(5)(b) administrative rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
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Legislative History
Amended by Chapter 182, 2025 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 § 59-10-510, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-10-510.