Part
Determination and Reporting of Tax Liability and Information
Title 59 — Revenue and Taxation §§ 59-10-103–59-10-137
- Utah Code § 59-10-103— Definitions
- Utah Code § 59-10-103.1— Information to be contained on individual income tax returns or booklets
- Utah Code § 59-10-104— Tax basis -- Tax rate -- Exemption
- Utah Code § 59-10-104.1— Exemption from taxation
- Utah Code § 59-10-110— Disallowance of federal tax credits
- Utah Code § 59-10-114— Additions to and subtractions from adjusted gross income of an individual
- Utah Code § 59-10-115— Adjustments to adjusted gross income
- Utah Code § 59-10-116— Tax on nonresident individual -- Calculation -- Exemption
- Utah Code § 59-10-116.1— Exemption for out-of-state employee
- Utah Code § 59-10-117— State taxable income derived from Utah sources
- Utah Code § 59-10-117.5— Nonresident individual wage exemption
- Utah Code § 59-10-118— Division of income for tax purposes
- Utah Code § 59-10-119— Returns by husband and wife if husband or wife is a nonresident
- Utah Code § 59-10-120— Change of status as resident or nonresident
- Utah Code § 59-10-121— Proration when two returns required
- Utah Code § 59-10-122— Taxable year
- Utah Code § 59-10-123— Accounting method
- Utah Code § 59-10-124— Adjustments between taxable years after change in accounting method
- Utah Code § 59-10-125— Adjustment after change of accounting method
- Utah Code § 59-10-126— Business entities not subject to tax -- Exceptions
- Utah Code § 59-10-136— Domicile
- Utah Code § 59-10-137— Review of credits allowed under this chapter