Utah Statutes
§ 59-11-105 — Tax returns -- Date to be filed -- Extensions -- Maximum time allowed.
Utah § 59-11-105
This text of Utah § 59-11-105 (Tax returns -- Date to be filed -- Extensions -- Maximum time allowed.) 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. § 59-11-105 (2026).
Text
(1)The personal representative of every estate subject to the tax imposed by this chapter who is required by the laws of the United States to file a federal estate tax return shall file with the commission on or before the date the federal estate tax return is required to be filed:
(1)(a) a return for the tax due under this chapter; and
(1)(b) a copy of the federal estate tax return.
(2)If the personal representative has obtained an extension of time for filing the federal estate tax return, the filing required by Subsection (1) shall be similarly extended until the end of the time period granted in the extension of time for the federal estate tax return. Upon obtaining an extension of time for filing the federal estate tax return, the personal representative shall provide the commissi
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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 § 59-11-105, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-11-105.