Part
Pass-Through Entities and Pass-Through Entity Taxpayers Act
Title 59 — Revenue and Taxation §§ 59-10-1402–59-10-1405
- Utah Code § 59-10-1402— Definitions
- Utah Code § 59-10-1403— Income tax treatment of a pass-through entity -- Returns -- Classification same as under Internal Revenue Code
- Utah Code § 59-10-1403.1— Income tax treatment of a pass-through entity taxpayer -- Return filing requirements
- Utah Code § 59-10-1403.2— Pass-through entity payment or withholding of tax on behalf of a pass-through entity taxpayer -- Exceptions to payment or withholding requirement -- Procedures and requirements -- Failure to pay or withhold a tax on behalf of a pass-through entity taxpayer
- Utah Code § 59-10-1403.3— Refund of amounts paid or withheld for a pass-through entity
- Utah Code § 59-10-1404— Character of an item of income, gain, loss, deduction, or credit
- Utah Code § 59-10-1404.5— Resident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit of a pass-through entity
- Utah Code § 59-10-1405— Nonresident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit of a pass-through entity -- In determining source of nonresident pass-through entity taxpayer's income certain provisions of pass-through entity agreement may not be considered -- Rulemaking authority