Part
Procedure and Administration
Title 59 — Revenue and Taxation §§ 59-10-501–59-10-552
- Utah Code § 59-10-501— Rulemaking authority -- Federal income tax return information
- Utah Code § 59-10-502— Persons required to file returns
- Utah Code § 59-10-503— Returns by husband and wife
- Utah Code § 59-10-504— Returns made by fiduciaries and receivers
- Utah Code § 59-10-505— Return by minor
- Utah Code § 59-10-507— Return by a pass-through entity
- Utah Code § 59-10-508— Returns with respect to common trust funds
- Utah Code § 59-10-509— Notice of qualification as fiduciary
- Utah Code § 59-10-510— Return of electing small business corporation
- Utah Code § 59-10-511— Statement of tax withheld
- Utah Code § 59-10-512— Signing of returns and other documents
- Utah Code § 59-10-513— Verifications of returns
- Utah Code § 59-10-514— Return filing requirements -- Rulemaking authority
- Utah Code § 59-10-514.1— Definitions -- Requirement to file returns by electronic means -- Exceptions -- Waiver
- Utah Code § 59-10-515— Place and time for filing other documents
- Utah Code § 59-10-516— Filing extension -- Payment of tax -- Penalty -- Foreign residency
- Utah Code § 59-10-517— Timely mailing treated as timely filing and paying
- Utah Code § 59-10-518— Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday
- Utah Code § 59-10-519— Place for filing returns or other documents
- Utah Code § 59-10-520— Time and place for paying tax shown on returns
- Utah Code § 59-10-522— Extension of time for paying tax
- Utah Code § 59-10-527— Assessment authority
- Utah Code § 59-10-529— Overpayment of tax -- Credits -- Refunds
- Utah Code § 59-10-529.1— Time period for commission to issue a refund
- Utah Code § 59-10-531— Claims for refund or credit
- Utah Code § 59-10-536— Assessment and collection of tax -- Change on federal income tax return -- Taxpayer requirement to make certain filings with the commission
- Utah Code § 59-10-537— Interest on underpayment, nonpayment, or extension of time for payment of tax
- Utah Code § 59-10-538— Interest on overpayments
- Utah Code § 59-10-539— Penalties and interest
- Utah Code § 59-10-541— Violations -- Civil and criminal penalties
- Utah Code § 59-10-544— General powers and duties of the commission -- Deposit, distribution, or credit of revenues -- Refund reverts to state under certain circumstances
- Utah Code § 59-10-546— Application of former law
- Utah Code § 59-10-552— Carry forward of expired or repealed tax credit