Utah Code Ann. tit. 59, ch. 10, pt. 5 – Procedure and Administration | Midpage

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Utah Code

Part 5

Utah Code Ann. tit. 59, ch. 10, pt. 5

Procedure and Administration

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reverts to state under certain circumstances.59-10-546Application of former law.59-10-552Carry forward of expired or repealed tax credit.