Utah Statutes
§ 59-8-105 — Time for filing of return -- Other applicable provisions.
Utah § 59-8-105
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-8Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act
This text of Utah § 59-8-105 (Time for filing of return -- Other applicable provisions.) 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. § 59-8-105 (2026).
Text
(1)Each taxpayer upon whom a gross receipts tax is imposed under this chapter shall file a return with and pay the tax reflected in the return to the commission semiannually on or before the last day of July and January.
(2)All other provisions applicable to the gross receipts tax imposed under this chapter shall be the appropriate provisions provided for in Title 59, Chapter 7, Corporate Franchise and Income Taxes, applied as if the taxpayer under this chapter is a bank or other corporation subject to Title 59, Chapter 7, Corporate Franchise and Income Taxes.
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Legislative History
Amended by Chapter 278, 1995 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 § 59-8-105, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-8-105.