Utah Statutes

§ 59-7-803 — Filing returns -- Extension.

Utah·Title 59 Revenue and Taxation·Ch. 59-7 Corporate Franchise and Income Taxes·Part 59-7-8 Unrelated Business Income
(1)An organization subject to the tax imposed by this part shall file a state return on or before the date which the exempt organization is required to file its federal exempt organization business income tax return, including extensions.
(2)If a valid federal extension is filed, the extension shall be considered valid for state purposes and payment of tax shall be made as provided in Section 59-7-507.

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Legislative History

Amended by Chapter 311, 1995 General Session

Nearby Sections

15
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