Utah Code Ann. § 59-10-507 – Return by a pass-through entity. | Midpage
§ 59-10-507
Utah Code Ann. § 59-10-507
Return by a pass-through entity.
Effective May 10, 2016
Viewing an earlier version · effective May 10, 2016View current
(1) As used in this section:
(a) "Pass-through entity" is as defined in Section 59-10-1402.
(b) "Taxable year" means a year or other time period that would be a taxable year of a pass-through entity if the pass-through entity were subject to taxation under this chapter.
(2) A pass-through entity having any income derived from or connected with Utah sources shall make a return for the taxable year in accordance with Section 59-10-514.