Persons required to file returns
Applied in 2 court decisions — leading case Nelson v. Auditing Division, Utah State Commission (1995)
Most recently applied in 2020 UT App 46 - Christiansen v. Tax Commission (March 2020)
Renumbered and Amended by Chapter 2, 1987 General Session
An income tax return with respect to the tax imposed by this chapter shall be filed by:
(1) every resident individual, estate, or trust required to file a federal income tax return for the taxable year; and
(2) every nonresident individual, estate, or trust having federal gross income derived from sources within the state for the taxable year and required to file a federal income tax return for such taxable year.
Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.