Utah Statutes

§ 59-10-513 — Verifications of returns.

Utah·Title 59 Revenue and Taxation·Ch. 59-10 Individual Income Tax Act·Part 59-10-5 Procedure and Administration
Except as the commission shall otherwise provide by rule, any return, declaration, statement, or other document required to be made under any provision of this chapter, or under rules promulgated hereunder, shall contain or be verified by a written declaration that it is made under the penalties of perjury.

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Legislative History

Renumbered and Amended by Chapter 2, 1987 General Session

Nearby Sections

15
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