Collections
Utah Code
Title 59
Chapter 10
Part 14
Utah Code Ann. tit. 59, ch. 10, pt. 14
Pass-Through Entities and Pass-Through Entity Taxpayers Act
Learn More
Log In
Sign Up
59-10-1402
Definitions.
59-10-1403
Income tax treatment of a pass-through entity -- Returns -- Classification same as under Internal Revenue Code.
59-10-1403.1
Income tax treatment of a pass-through entity taxpayer -- Return filing requirements.
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.
59-10-1403.3
Refund of amounts paid or withheld for a pass-through entity.
59-10-1404
Character of an item of income, gain, loss, deduction, or credit.
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.
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.