https://library.partnertax.ai/us-ut/stat/ 2026-05-25 https://library.partnertax.ai/us-ut/stat/59-1-1307 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-1-1308 Enacted by Chapter 237, 2006 General Session https://library.partnertax.ai/us-ut/stat/59-1-1309 Enacted by Chapter 237, 2006 General Session https://library.partnertax.ai/us-ut/stat/59-1-1402 Amended by Chapter 294, 2020 General Session https://library.partnertax.ai/us-ut/stat/59-1-1402.1 Enacted by Chapter 52, 2011 General Session https://library.partnertax.ai/us-ut/stat/59-1-1403 Enacted by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-1-1404 Enacted by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-1-1405 Enacted by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-1-1406 Enacted by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-1-1407 Enacted by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-1-1408 Enacted by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-1-1409 Amended by Chapter 136, 2019 General Session https://library.partnertax.ai/us-ut/stat/59-1-1410 Amended by Chapter 299, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-1-1411 Enacted by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-1-1412 Enacted by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-1-1413 Amended by Chapter 299, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-1-1414 Enacted by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-1-1415 Enacted by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-1-1416 Enacted by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-1-1417 Amended by Chapter 424, 2012 General Session https://library.partnertax.ai/us-ut/stat/59-1-1418 Enacted by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-1-1419 Enacted by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-1-1420 Amended by Chapter 471, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-1-1502 Amended by Chapter 129, 2024 General Session https://library.partnertax.ai/us-ut/stat/59-1-1503 Amended by Chapter 399, 2012 General Session https://library.partnertax.ai/us-ut/stat/59-1-1505 Enacted by Chapter 399, 2012 General Session https://library.partnertax.ai/us-ut/stat/59-1-1506 Enacted by Chapter 399, 2012 General Session https://library.partnertax.ai/us-ut/stat/59-1-1602 Enacted by Chapter 356, 2014 General Session https://library.partnertax.ai/us-ut/stat/59-1-1603 Enacted by Chapter 356, 2014 General Session https://library.partnertax.ai/us-ut/stat/59-1-1604 Amended by Chapter 53, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-1-1605 Amended by Chapter 53, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-1-1702 Enacted by Chapter 326, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-1-1703 Enacted by Chapter 326, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-1-1704 Enacted by Chapter 326, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-1-1705 Enacted by Chapter 326, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-1-1706 Enacted by Chapter 326, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-1-1707 Enacted by Chapter 326, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-1-1708 Enacted by Chapter 326, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-1-1709 Enacted by Chapter 326, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-1-1710 Enacted by Chapter 326, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-1-1711 Enacted by Chapter 326, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-1-1712 Enacted by Chapter 326, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-1-1713 Enacted by Chapter 326, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-1-1714 Enacted by Chapter 326, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-1-1715 Enacted by Chapter 326, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-1-1716 Enacted by Chapter 326, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-1-1717 Enacted by Chapter 326, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-2-102 Amended by Chapter 295, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-2-103 Amended by Chapter 234, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-2-103.5 Amended by Chapter 234, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-2-104 Amended by Chapter 3, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-2-105 Enacted by Chapter 4, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-2-107 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-2-109 enacted by Chapter 263, 2024 General Session https://library.partnertax.ai/us-ut/stat/59-2-109.1 Amended by Chapter 172, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-2-110 Enacted by Chapter 105, 2020 General Session https://library.partnertax.ai/us-ut/stat/59-2-201 Amended by Chapter 269, 2024 General Session Amended by Chapter 485, 2024 General Session https://library.partnertax.ai/us-ut/stat/59-2-202 Amended by Chapter 269, 2024 General Session https://library.partnertax.ai/us-ut/stat/59-2-203 Amended by Chapter 360, 1997 General Session https://library.partnertax.ai/us-ut/stat/59-2-204 Amended by Chapter 269, 2024 General Session https://library.partnertax.ai/us-ut/stat/59-2-205 Enacted by Chapter 4, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-2-207 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-2-208 Amended by Chapter 105, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-2-209 Enacted by Chapter 4, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-1-101 Amended by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-1-201 Amended by Chapter 529, 2024 General Session https://library.partnertax.ai/us-ut/stat/59-1-202 Amended by Chapter 370, 2014 General Session https://library.partnertax.ai/us-ut/stat/59-1-203 Amended by Chapter 373, 2020 General Session https://library.partnertax.ai/us-ut/stat/59-1-204 Amended by Chapter 356, 2010 General Session https://library.partnertax.ai/us-ut/stat/59-1-205 Amended by Chapter 190, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-1-206 Amended by Chapter 345, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-1-206.1 Enacted by Chapter 427, 2018 General Session https://library.partnertax.ai/us-ut/stat/59-1-207 Enacted by Chapter 4, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-1-208 Enacted by Chapter 4, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-1-209 Enacted by Chapter 4, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-1-210 Amended by Chapter 337, 2025 General Session Amended by Chapter 350, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-1-211 Amended by Chapter 3, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-1-213 Amended by Chapter 299, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-1-213.1 Enacted by Chapter 201, 2017 General Session https://library.partnertax.ai/us-ut/stat/59-1-301 Enacted by Chapter 3, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-1-302 Amended by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-1-303 Enacted by Chapter 183, 1999 General Session https://library.partnertax.ai/us-ut/stat/59-1-304 Amended by Chapter 135, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-1-305 Amended by Chapter 183, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-1-306 Amended by Chapter 373, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-1-401 Amended by Chapter 299, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-1-402 Amended by Chapter 182, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-1-403 Amended by Chapter 343, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-1-403.1 Amended by Chapter 367, 2021 General Session Amended by Chapter 382, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-1-404 Amended by Chapter 29, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-1-405 Amended by Chapter 201, 2017 General Session https://library.partnertax.ai/us-ut/stat/59-1-501 Amended by Chapter 275, 2024 General Session https://library.partnertax.ai/us-ut/stat/59-1-502.5 Amended by Chapter 351, 2019 General Session https://library.partnertax.ai/us-ut/stat/59-1-503 Amended by Chapter 9, 2001 General Session https://library.partnertax.ai/us-ut/stat/59-1-504 Amended by Chapter 86, 2000 General Session https://library.partnertax.ai/us-ut/stat/59-1-601 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-1-602 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-1-604 Amended by Chapter 326, 1998 General Session https://library.partnertax.ai/us-ut/stat/59-1-607 Amended by Chapter 127, 1992 General Session https://library.partnertax.ai/us-ut/stat/59-1-608 Amended by Chapter 127, 1992 General Session https://library.partnertax.ai/us-ut/stat/59-1-610 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-1-611 Amended by Chapter 224, 2013 General Session https://library.partnertax.ai/us-ut/stat/59-1-612 Enacted by Chapter 351, 2019 General Session https://library.partnertax.ai/us-ut/stat/59-1-613 Amended by Chapter 258, 2024 General Session https://library.partnertax.ai/us-ut/stat/59-1-701 Amended by Chapter 302, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-1-702 Amended by Chapter 3, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-1-703 Amended by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-1-704 Amended by Chapter 9, 2001 General Session https://library.partnertax.ai/us-ut/stat/59-1-705 Amended by Chapter 3, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-1-707 Amended by Chapter 302, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-1-801.5 Enacted by Chapter 462, 2013 General Session https://library.partnertax.ai/us-ut/stat/59-1-808 Amended by Chapter 3, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-1-809 Amended by Chapter 54, 2014 General Session https://library.partnertax.ai/us-ut/stat/59-1-1001 Enacted by Chapter 35, 1991 General Session https://library.partnertax.ai/us-ut/stat/59-1-1002 Amended by Chapter 302, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-1-1003 Enacted by Chapter 35, 1991 General Session https://library.partnertax.ai/us-ut/stat/59-1-1004 Amended by Chapter 302, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-1-1005 Amended by Chapter 9, 2001 General Session https://library.partnertax.ai/us-ut/stat/59-1-1006 Amended by Chapter 30, 1992 General Session https://library.partnertax.ai/us-ut/stat/59-1-1101 Amended by Chapter 393, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-1-1102 Amended by Chapter 393, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-1-1302 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-1-1303 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-1-1304 Enacted by Chapter 237, 2006 General Session https://library.partnertax.ai/us-ut/stat/59-1-1305 Enacted by Chapter 237, 2006 General Session https://library.partnertax.ai/us-ut/stat/59-1-1306 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-2-210 Enacted by Chapter 4, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-2-211 Amended by Chapter 181, 1995 General Session https://library.partnertax.ai/us-ut/stat/59-2-213 Amended by Chapter 3, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-2-214 Amended by Chapter 86, 2000 General Session https://library.partnertax.ai/us-ut/stat/59-2-215 Amended by Chapter 299, 1995 General Session https://library.partnertax.ai/us-ut/stat/59-2-216 Enacted by Chapter 4, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-2-217 Enacted by Chapter 204, 1989 General Session https://library.partnertax.ai/us-ut/stat/59-2-301 Enacted by Chapter 4, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-2-301.1 Amended by Chapter 299, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-2-301.2 Amended by Chapter 15, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-2-301.3 Amended by Chapter 267, 2022 General Session https://library.partnertax.ai/us-ut/stat/59-2-301.4 Amended by Chapter 248, 2013 General Session https://library.partnertax.ai/us-ut/stat/59-2-301.5 Amended by Chapter 34, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-2-301.6 Amended by Chapter 15, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-2-301.7 Enacted by Chapter 199, 2015 General Session https://library.partnertax.ai/us-ut/stat/59-2-301.8 Enacted by Chapter 86, 2020 General Session https://library.partnertax.ai/us-ut/stat/59-2-301.9 Enacted by Chapter 289, 2022 General Session https://library.partnertax.ai/us-ut/stat/59-2-302 Amended by Chapter 360, 1997 General Session https://library.partnertax.ai/us-ut/stat/59-2-303 Amended by Chapter 263, 2024 General Session https://library.partnertax.ai/us-ut/stat/59-2-303.1 Amended by Chapter 337, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-2-303.2 Amended by Chapter 377, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-2-305 Amended by Chapter 3, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-2-305.5 Amended by Chapter 17, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-2-306 Amended by Chapter 315, 2024 General Session https://library.partnertax.ai/us-ut/stat/59-2-306.5 Amended by Chapter 274, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-2-307 Amended by Chapter 274, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-2-308 Amended by Chapter 274, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-2-309 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-2-310 Enacted by Chapter 4, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-2-311 Amended by Chapter 337, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-2-313 Amended by Chapter 3, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-2-313.1 Enacted by Chapter 470, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-2-314 Amended by Chapter 76, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-2-315 Amended by Chapter 76, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-2-320 Amended by Chapter 4, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-2-321 Amended by Chapter 271, 1995 General Session https://library.partnertax.ai/us-ut/stat/59-2-322 Amended by Chapter 86, 2000 General Session https://library.partnertax.ai/us-ut/stat/59-2-323 Amended by Chapter 148, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-2-324 Amended by Chapter 4, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-2-325 Amended by Chapter 29, 2022 General Session https://library.partnertax.ai/us-ut/stat/59-2-326 Amended by Chapter 302, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-2-327 Amended by Chapter 279, 2014 General Session https://library.partnertax.ai/us-ut/stat/59-2-328 Amended by Chapter 4, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-2-329 Amended by Chapter 86, 2000 General Session https://library.partnertax.ai/us-ut/stat/59-2-401 Enacted by Chapter 4, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-2-402 Amended by Chapter 295, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-2-403 Amended by Chapter 360, 1997 General Session https://library.partnertax.ai/us-ut/stat/59-2-405 Amended by Chapter 215, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-2-405.1 Amended by Chapter 279, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-2-405.2 Amended by Chapter 279, 2025 General Session Amended by Chapter 336, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-2-405.3 Amended by Chapter 432, 2018 General Session https://library.partnertax.ai/us-ut/stat/59-2-406 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-2-407 Amended by Chapter 17, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-2-502 Amended by Chapter 15, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-2-503 Amended by Chapter 183, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-2-504 Amended by Chapter 208, 2003 General Session https://library.partnertax.ai/us-ut/stat/59-2-505 Amended by Chapter 231, 2008 General Session Amended by Chapter 301, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-2-506 Amended by Chapter 143, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-2-506.5 Amended by Chapter 208, 2003 General Session https://library.partnertax.ai/us-ut/stat/59-2-507 Amended by Chapter 15, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-2-508 Amended by Chapter 319, 2017 General Session https://library.partnertax.ai/us-ut/stat/59-2-509 Amended by Chapter 337, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-2-510 Amended by Chapter 4, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-2-511 Amended by Chapter 17, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-2-512 Amended by Chapter 141, 2002 General Session https://library.partnertax.ai/us-ut/stat/59-2-513 Amended by Chapter 4, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-2-514 Amended by Chapter 82, 1997 General Session https://library.partnertax.ai/us-ut/stat/59-2-515 Amended by Chapter 4, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-2-701 Amended by Chapter 17, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-2-702 Amended by Chapter 200, 2018 General Session https://library.partnertax.ai/us-ut/stat/59-2-703 Amended by Chapter 337, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-2-704 Amended by Chapter 274, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-2-704.5 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-2-705 Amended by Chapter 3, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-2-801 Amended by Chapter 234, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-2-802 Amended by Chapter 139, 2015 General Session https://library.partnertax.ai/us-ut/stat/59-2-803 Amended by Chapter 139, 2015 General Session https://library.partnertax.ai/us-ut/stat/59-2-804 Amended by Chapter 234, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-2-901 Amended by Chapter 3, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-2-902 Amended by Chapter 4, 1993 General Session Amended by Chapter 227, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-2-903 Amended by Chapter 3, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-2-904 Amended by Chapter 371, 2011 General Session https://library.partnertax.ai/us-ut/stat/59-2-905 Amended by Chapter 3, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-2-906 Amended by Chapter 3, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-2-908 Amended by Chapter 61, 2008 General Session Amended by Chapter 231, 2008 General Session Amended by Chapter 236, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-2-909 Amended by Chapter 227, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-2-910 Amended by Chapter 227, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-2-911 Amended by Chapter 17, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-2-912 Amended by Chapter 183, 2013 General Session https://library.partnertax.ai/us-ut/stat/59-2-913 Amended by Chapter 368, 2018 General Session https://library.partnertax.ai/us-ut/stat/59-2-914 Amended by Chapter 469, 2013 General Session https://library.partnertax.ai/us-ut/stat/59-2-916 Amended by Chapter 4, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-2-917 Amended by Chapter 3, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-2-918.5 Amended by Chapter 282, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-2-918.6 Amended by Chapter 415, 2018 General Session https://library.partnertax.ai/us-ut/stat/59-2-919 Amended by Chapter 306, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-2-919.1 Amended by Chapter 324, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-2-919.2 Amended by Chapter 337, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-2-920 Amended by Chapter 322, 2019 General Session https://library.partnertax.ai/us-ut/stat/59-2-921 Amended by Chapter 204, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-2-922 Amended by Chapter 204, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-2-923 Amended by Chapter 306, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-2-924 Amended by Chapter 306, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-2-924.1 Amended by Chapter 279, 2014 General Session https://library.partnertax.ai/us-ut/stat/59-2-924.2 Amended by Chapter 274, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-2-924.5 Enacted by Chapter 258, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-2-926 Amended by Chapter 324, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-2-1001 Amended by Chapter 337, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-2-1002 Amended by Chapter 248, 2013 General Session https://library.partnertax.ai/us-ut/stat/59-2-1003 Amended by Chapter 85, 2012 General Session https://library.partnertax.ai/us-ut/stat/59-2-1004 Amended by Chapter 337, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-2-1004.1 Amended by Chapter 172, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-2-1004.5 Amended by Chapter 16, 2019 General Session https://library.partnertax.ai/us-ut/stat/59-2-1004.6 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-2-1005 Amended by Chapter 315, 2024 General Session https://library.partnertax.ai/us-ut/stat/59-2-1006 Amended by Chapter 172, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-2-1007 Amended by Chapter 367, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-2-1008 Amended by Chapter 263, 2024 General Session https://library.partnertax.ai/us-ut/stat/59-2-1009 enacted by Chapter 3, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-2-1010 enacted by Chapter 3, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-2-1011 Amended by Chapter 86, 2000 General Session https://library.partnertax.ai/us-ut/stat/59-2-1017 Amended by Chapter 384, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-2-1101 Amended by Chapter 201, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-2-1102 Amended by Chapter 254, 2024 General Session https://library.partnertax.ai/us-ut/stat/59-2-1103 Amended by Chapter 155, 1996 General Session https://library.partnertax.ai/us-ut/stat/59-2-1106 Amended by Chapter 221, 2001 General Session Amended by Chapter 310, 2001 General Session https://library.partnertax.ai/us-ut/stat/59-2-1110 enacted by Chapter 3, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-2-1111 Amended by Chapter 50, 2010 General Session https://library.partnertax.ai/us-ut/stat/59-2-1112 enacted by Chapter 3, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-2-1113 enacted by Chapter 3, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-2-1114 Amended by Chapter 324, 2010 General Session https://library.partnertax.ai/us-ut/stat/59-2-1115 Amended by Chapter 41, 2022 General Session Amended by Chapter 275, 2022 General Session Amended by Chapter 293, 2022 General Session https://library.partnertax.ai/us-ut/stat/59-3-102 Amended by Chapter 3, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-3-103 Amended by Chapter 3, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-3-104 Amended by Chapter 3, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-4-101 Amended by Chapter 299, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-4-102 Amended by Chapter 143, 1997 General Session https://library.partnertax.ai/us-ut/stat/59-4-103 Enacted by Chapter 299, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-5-101 Amended by Chapter 159, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-5-102 Amended by Chapter 159, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-5-103.1 Amended by Chapter 324, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-5-104 Amended by Chapter 244, 2004 General Session https://library.partnertax.ai/us-ut/stat/59-5-106 Amended by Chapter 1, 1993 Special Session 2 Amended by Chapter 1, 1993 Special Session 2 https://library.partnertax.ai/us-ut/stat/59-5-107 Amended by Chapter 274, 2003 General Session https://library.partnertax.ai/us-ut/stat/59-5-108 Amended by Chapter 4, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-5-109 enacted by Chapter 4, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-5-110 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-5-111 enacted by Chapter 4, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-5-114 Amended by Chapter 299, 1998 General Session https://library.partnertax.ai/us-ut/stat/59-5-115 Amended by Chapter 493, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-5-116 Amended by Chapter 493, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-5-119 Amended by Chapter 493, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-5-120 Amended by Chapter 352, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-5-121 Amended by Chapter 357, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-5-201 Amended by Chapter 287, 1990 General Session https://library.partnertax.ai/us-ut/stat/59-5-202 Amended by Chapter 411, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-5-203 Amended by Chapter 151, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-5-204 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-5-206 Amended by Chapter 1, 1993 Special Session 2 Amended by Chapter 1, 1993 Special Session 2 https://library.partnertax.ai/us-ut/stat/59-5-207 Amended by Chapter 411, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-5-208 Enacted by Chapter 4, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-5-209 Enacted by Chapter 4, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-5-210 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-5-211 Enacted by Chapter 4, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-5-215 Amended by Chapter 493, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-5-301 Enacted by Chapter 159, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-5-302 Enacted by Chapter 159, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-5-303 Enacted by Chapter 159, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-5-304 Amended by Chapter 159, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-5-305 Enacted by Chapter 159, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-6-101 Amended by Chapter 255, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-6-102 Amended by Chapter 255, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-6-102.1 Enacted by Chapter 255, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-6-103 Amended by Chapter 299, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-6-104 Amended by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-7-101 Amended by Chapter 368, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-7-102 Amended by Chapter 168, 2017 General Session https://library.partnertax.ai/us-ut/stat/59-7-103 enacted by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-104 Amended by Chapter 250, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-7-105 Amended by Chapter 9, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-7-106 Amended by Chapter 9, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-7-107 enacted by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-108 Amended by Chapter 69, 2011 General Session https://library.partnertax.ai/us-ut/stat/59-7-109 Amended by Chapter 311, 1995 General Session https://library.partnertax.ai/us-ut/stat/59-7-109.1 Amended by Chapter 466, 2024 General Session https://library.partnertax.ai/us-ut/stat/59-7-110 Amended by Chapter 506, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-7-111 enacted by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-112 enacted by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-113 enacted by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-114 Amended by Chapter 9, 2001 General Session https://library.partnertax.ai/us-ut/stat/59-7-115 enacted by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-116 Amended by Chapter 250, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-7-607 Amended by Chapter 299, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-7-609 Amended by Chapter 160, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-7-610 Amended by Chapter 367, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-7-612 Amended by Chapter 1, 2016 Special Session 3 https://library.partnertax.ai/us-ut/stat/59-7-614 Amended by Chapter 333, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-7-614.1 Amended by Chapter 456, 2022 General Session https://library.partnertax.ai/us-ut/stat/59-7-614.2 Amended by Chapter 343, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-7-614.4 Enacted by Chapter 312, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-7-614.5 Amended by Chapter 343, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-7-614.10 Amended by Chapter 343, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-7-618.1 Enacted by Chapter 371, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-7-619 Amended by Chapter 159, 2025 General Session Amended by Chapter 292, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-7-621 Amended by Chapter 343, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-7-623 Enacted by Chapter 391, 2018 General Session https://library.partnertax.ai/us-ut/stat/59-7-625 Amended by Chapter 217, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-7-626 Enacted by Chapter 374, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-7-627 Amended by Chapter 455, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-7-701 Amended by Chapter 87, 2016 General Session Amended by Chapter 135, 2016 General Session Amended by Chapter 222, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-7-705 Amended by Chapter 312, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-7-706 Amended by Chapter 312, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-7-707 Amended by Chapter 312, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-7-801 Amended by Chapter 299, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-7-802 Amended by Chapter 311, 1995 General Session https://library.partnertax.ai/us-ut/stat/59-7-803 Amended by Chapter 311, 1995 General Session https://library.partnertax.ai/us-ut/stat/59-7-804 Enacted by Chapter 178, 1994 General Session https://library.partnertax.ai/us-ut/stat/59-7-805 Enacted by Chapter 178, 1994 General Session https://library.partnertax.ai/us-ut/stat/59-7-902 Enacted by Chapter 315, 2014 General Session https://library.partnertax.ai/us-ut/stat/59-7-903 Amended by Chapter 64, 2016 General Session Amended by Chapter 135, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-8-101 Amended by Chapter 278, 1995 General Session https://library.partnertax.ai/us-ut/stat/59-8-102 Amended by Chapter 311, 1995 General Session https://library.partnertax.ai/us-ut/stat/59-8-103 Amended by Chapter 286, 2002 General Session https://library.partnertax.ai/us-ut/stat/59-8-104 Amended by Chapter 221, 2006 General Session https://library.partnertax.ai/us-ut/stat/59-8-105 Amended by Chapter 278, 1995 General Session https://library.partnertax.ai/us-ut/stat/59-8-106 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-9-101 Amended by Chapter 9, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-9-102 Amended by Chapter 177, 2006 General Session https://library.partnertax.ai/us-ut/stat/59-9-102.5 Amended by Chapter 9, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-9-103 Amended by Chapter 71, 2002 General Session https://library.partnertax.ai/us-ut/stat/59-9-104 Amended by Chapter 205, 1995 General Session https://library.partnertax.ai/us-ut/stat/59-9-105 Amended by Chapter 284, 2011 General Session https://library.partnertax.ai/us-ut/stat/59-9-108 Amended by Chapter 88, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-10-103 Amended by Chapter 310, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-10-103.1 Amended by Chapter 61, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-10-104 Amended by Chapter 250, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-10-104.1 Amended by Chapter 182, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-10-110 Amended by Chapter 389, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-10-114 Amended by Chapter 9, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-10-115 Amended by Chapter 374, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-10-116 Amended by Chapter 252, 2022 General Session https://library.partnertax.ai/us-ut/stat/59-10-116.1 Enacted by Chapter 376, 2014 General Session https://library.partnertax.ai/us-ut/stat/59-10-117 Amended by Chapter 252, 2022 General Session https://library.partnertax.ai/us-ut/stat/59-10-117.5 Enacted by Chapter 252, 2022 General Session https://library.partnertax.ai/us-ut/stat/59-10-118 Amended by Chapter 239, 2020 General Session https://library.partnertax.ai/us-ut/stat/59-10-119 Amended by Chapter 389, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-10-120 Amended by Chapter 389, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-10-121 Amended by Chapter 389, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-10-122 Amended by Chapter 389, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-10-123 Amended by Chapter 389, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-10-124 Amended by Chapter 389, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-10-125 Amended by Chapter 389, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-10-126 Amended by Chapter 389, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-10-136 Amended by Chapter 9, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-10-137 Amended by Chapter 343, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-10-201 Amended by Chapter 9, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-7-116.5 Amended by Chapter 389, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-7-117 enacted by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-118 Amended by Chapter 367, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-7-159 Amended by Chapter 343, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-7-201 Amended by Chapter 250, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-7-203 Amended by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-204 Amended by Chapter 4, 1993 General Session Amended by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-205 Amended by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-206 Amended by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-207 Amended by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-208 Amended by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-302 Amended by Chapter 234, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-7-303 Amended by Chapter 228, 2022 General Session https://library.partnertax.ai/us-ut/stat/59-7-305 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-7-306 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-7-307 Amended by Chapter 83, 1994 General Session https://library.partnertax.ai/us-ut/stat/59-7-308 Amended by Chapter 83, 1994 General Session https://library.partnertax.ai/us-ut/stat/59-7-309 Amended by Chapter 83, 1994 General Session https://library.partnertax.ai/us-ut/stat/59-7-310 Amended by Chapter 83, 1994 General Session https://library.partnertax.ai/us-ut/stat/59-7-311 Amended by Chapter 456, 2018 General Session Amended by Chapter 471, 2018 General Session https://library.partnertax.ai/us-ut/stat/59-7-312 Amended by Chapter 456, 2018 General Session Amended by Chapter 471, 2018 General Session https://library.partnertax.ai/us-ut/stat/59-7-313 Amended by Chapter 283, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-7-314 Amended by Chapter 283, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-7-315 Amended by Chapter 456, 2018 General Session Amended by Chapter 471, 2018 General Session https://library.partnertax.ai/us-ut/stat/59-7-316 Amended by Chapter 283, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-7-317 Amended by Chapter 342, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-7-318 Amended by Chapter 283, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-7-319 Amended by Chapter 418, 2019 General Session https://library.partnertax.ai/us-ut/stat/59-7-320 Amended by Chapter 225, 2005 General Session https://library.partnertax.ai/us-ut/stat/59-7-321 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-7-401 Amended by Chapter 225, 2005 General Session https://library.partnertax.ai/us-ut/stat/59-7-402 Amended by Chapter 368, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-7-403 Enacted by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-404 Amended by Chapter 83, 1994 General Session https://library.partnertax.ai/us-ut/stat/59-7-404.5 Amended by Chapter 376, 2014 General Session https://library.partnertax.ai/us-ut/stat/59-7-405 Enacted by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-501 Amended by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-502 Amended by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-503 Amended by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-504 Amended by Chapter 367, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-7-505 Amended by Chapter 232, 2024 General Session https://library.partnertax.ai/us-ut/stat/59-7-507 Amended by Chapter 367, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-7-508 Amended by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-509 Amended by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-510 Amended by Chapter 1, 1993 Special Session 2 Amended by Chapter 1, 1993 Special Session 2 https://library.partnertax.ai/us-ut/stat/59-7-511 Amended by Chapter 93, 1994 General Session https://library.partnertax.ai/us-ut/stat/59-7-512 Amended by Chapter 1, 1993 Special Session 2 Amended by Chapter 1, 1993 Special Session 2 https://library.partnertax.ai/us-ut/stat/59-7-513 Amended by Chapter 1, 1993 Special Session 2 Amended by Chapter 1, 1993 Special Session 2 https://library.partnertax.ai/us-ut/stat/59-7-514 Amended by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-515 Amended by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-519 Amended by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-7-522 Amended by Chapter 3, 2018 Special Session 2 https://library.partnertax.ai/us-ut/stat/59-7-528 Amended by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-529 Amended by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-530 Amended by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-531 Amended by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-532 Amended by Chapter 456, 2022 General Session https://library.partnertax.ai/us-ut/stat/59-7-533 Amended by Chapter 1, 1993 Special Session 2 Amended by Chapter 1, 1993 Special Session 2 https://library.partnertax.ai/us-ut/stat/59-7-534 Amended by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-535 Amended by Chapter 120, 2013 General Session https://library.partnertax.ai/us-ut/stat/59-7-536 Amended by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-537 Amended by Chapter 169, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-7-538 Amended by Chapter 413, 2024 General Session https://library.partnertax.ai/us-ut/stat/59-7-601 Amended by Chapter 105, 2005 General Session https://library.partnertax.ai/us-ut/stat/59-10-201.1 Amended by Chapter 389, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-10-202 Amended by Chapter 112, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-10-204 Amended by Chapter 389, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-10-205 Amended by Chapter 389, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-10-207 Amended by Chapter 389, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-10-209.1 Amended by Chapter 382, 2008 General Session Amended by Chapter 389, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-10-210 Amended by Chapter 247, 2019 General Session https://library.partnertax.ai/us-ut/stat/59-10-401 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-10-402 Amended by Chapter 252, 2022 General Session https://library.partnertax.ai/us-ut/stat/59-10-403 Amended by Chapter 376, 2014 General Session https://library.partnertax.ai/us-ut/stat/59-10-404 Amended by Chapter 375, 1997 General Session https://library.partnertax.ai/us-ut/stat/59-10-405 Amended by Chapter 21, 1999 General Session https://library.partnertax.ai/us-ut/stat/59-10-405.5 Amended by Chapter 252, 2022 General Session https://library.partnertax.ai/us-ut/stat/59-10-406 Amended by Chapter 470, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-10-407 Amended by Chapter 33, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-10-408 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-10-501 Amended by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-10-502 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-10-503 Amended by Chapter 324, 2010 General Session https://library.partnertax.ai/us-ut/stat/59-10-504 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-10-505 Amended by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-10-507 Amended by Chapter 367, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-10-508 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-10-509 Amended by Chapter 4, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-10-510 Amended by Chapter 182, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-10-511 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-10-512 Amended by Chapter 302, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-10-513 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-10-514 Amended by Chapter 367, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-10-514.1 Amended by Chapter 201, 2010 General Session https://library.partnertax.ai/us-ut/stat/59-10-515 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-10-516 Amended by Chapter 367, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-10-517 Amended by Chapter 324, 2010 General Session https://library.partnertax.ai/us-ut/stat/59-10-518 Amended by Chapter 87, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-10-519 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-10-520 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-10-522 Amended by Chapter 367, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-10-527 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-10-529 Amended by Chapter 329, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-10-529.1 Enacted by Chapter 369, 2015 General Session https://library.partnertax.ai/us-ut/stat/59-10-531 Amended by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-10-536 Amended by Chapter 53, 2011 General Session https://library.partnertax.ai/us-ut/stat/59-10-537 Amended by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-10-538 Amended by Chapter 1, 1993 Special Session 2 Amended by Chapter 1, 1993 Special Session 2 https://library.partnertax.ai/us-ut/stat/59-10-539 Amended by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-10-541 Amended by Chapter 9, 2001 General Session https://library.partnertax.ai/us-ut/stat/59-10-544 Amended by Chapter 456, 2022 General Session https://library.partnertax.ai/us-ut/stat/59-10-546 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-10-552 Amended by Chapter 413, 2024 General Session https://library.partnertax.ai/us-ut/stat/59-10-1002 Amended by Chapter 82, 2020 General Session https://library.partnertax.ai/us-ut/stat/59-10-1002.1 Amended by Chapter 64, 2016 General Session Amended by Chapter 135, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-10-1002.2 Amended by Chapter 407, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-10-1003 Amended by Chapter 223, 2006 General Session https://library.partnertax.ai/us-ut/stat/59-10-1004 Amended by Chapter 329, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-10-1005 Amended by Chapter 155, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-10-1006 Amended by Chapter 160, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-10-1007 Amended by Chapter 367, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-10-1010 Amended by Chapter 299, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-10-1012 Amended by Chapter 1, 2016 Special Session 3 https://library.partnertax.ai/us-ut/stat/59-10-1014 Amended by Chapter 233, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-10-1015 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-10-1017 Amended by Chapter 9, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-10-1018 Amended by Chapter 299, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-10-1019 Amended by Chapter 258, 2022 General Session https://library.partnertax.ai/us-ut/stat/59-10-1020 Enacted by Chapter 389, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-10-1022 Amended by Chapter 367, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-10-1023 Amended by Chapter 367, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-10-1025 Amended by Chapter 343, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-10-1027 Amended by Chapter 93, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-10-1028 Amended by Chapter 324, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-10-1031 Enacted by Chapter 306, 2012 General Session https://library.partnertax.ai/us-ut/stat/59-10-1032 Enacted by Chapter 315, 2014 General Session https://library.partnertax.ai/us-ut/stat/59-10-1033.1 Enacted by Chapter 371, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-10-1034 Amended by Chapter 159, 2025 General Session Amended by Chapter 292, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-10-1035 Amended by Chapter 367, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-10-1036 Amended by Chapter 367, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-10-1037 Amended by Chapter 343, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-10-1038 Amended by Chapter 343, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-10-1041 Amended by Chapter 217, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-10-1042 Amended by Chapter 182, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-10-1043 Amended by Chapter 258, 2022 General Session https://library.partnertax.ai/us-ut/stat/59-10-1044 Amended by Chapter 459, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-10-1045 Amended by Chapter 182, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-10-1046 Enacted by Chapter 460, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-10-1047 Amended by Chapter 360, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-10-1048 Amended by Chapter 455, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-10-1102 Enacted by Chapter 223, 2006 General Session https://library.partnertax.ai/us-ut/stat/59-10-1102.1 Enacted by Chapter 460, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-10-1103 Amended by Chapter 238, 2022 General Session https://library.partnertax.ai/us-ut/stat/59-10-1105 Amended by Chapter 456, 2022 General Session https://library.partnertax.ai/us-ut/stat/59-10-1106 Amended by Chapter 324, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-10-1107 Amended by Chapter 343, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-10-1108 Amended by Chapter 343, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-10-1111 Amended by Chapter 415, 2022 General Session https://library.partnertax.ai/us-ut/stat/59-10-1113 Amended by Chapter 274, 2022 General Session https://library.partnertax.ai/us-ut/stat/59-10-1114 Enacted by Chapter 460, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-10-1302 Enacted by Chapter 389, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-10-1303 Amended by Chapter 251, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-10-1304 Amended by Chapter 178, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-10-1306 Amended by Chapter 281, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-10-1307 Amended by Chapter 415, 2018 General Session https://library.partnertax.ai/us-ut/stat/59-10-1308 Amended by Chapter 329, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-10-1311 Amended by Chapter 389, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-10-1312 Amended by Chapter 451, 2022 General Session https://library.partnertax.ai/us-ut/stat/59-10-1313 Amended by Chapter 9, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-10-1319 Amended by Chapter 33, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-10-1320 Amended by Chapter 329, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-10-1321 Amended by Chapter 357, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-10-1322 Enacted by Chapter 95, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-10-1323 Enacted by Chapter 322, 2025 General Session Technically renumbered to avoid duplication of newly enacted code also in HB0547, Chapter 095. https://library.partnertax.ai/us-ut/stat/59-10-1402 Amended by Chapter 470, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-10-1403 Amended by Chapter 232, 2024 General Session https://library.partnertax.ai/us-ut/stat/59-10-1403.1 Enacted by Chapter 312, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-10-1403.2 Amended by Chapter 299, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-10-1403.3 Amended by Chapter 244, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-10-1404 Amended by Chapter 312, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-10-1404.5 Enacted by Chapter 312, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-10-1405 Amended by Chapter 312, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-12-102 Amended by Chapter 9, 2025 Special Session 1 Amended by Chapter 12, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-12-102.3 Amended by Chapter 285, 2011 General Session https://library.partnertax.ai/us-ut/stat/59-12-103 Amended by Chapter 94, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-12-104 Amended by Chapter 17, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-12-104.1 Amended by Chapter 283, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-12-104.2 Amended by Chapter 274, 2022 General Session https://library.partnertax.ai/us-ut/stat/59-12-104.3 Amended by Chapter 9, 2007 General Session Amended by Chapter 120, 2007 General Session https://library.partnertax.ai/us-ut/stat/59-12-104.4 Enacted by Chapter 314, 2011 General Session https://library.partnertax.ai/us-ut/stat/59-12-104.5 Amended by Chapter 6, 2018 Special Session 2 https://library.partnertax.ai/us-ut/stat/59-12-104.6 Enacted by Chapter 288, 2011 General Session https://library.partnertax.ai/us-ut/stat/59-12-104.10 Amended by Chapter 329, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-12-104.11 Amended by Chapter 11, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-12-106 Amended by Chapter 83, 2023 General Session Amended by Chapter 355, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-12-107 Amended by Chapter 293, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-12-107.1 Amended by Chapter 382, 2008 General Session Amended by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-107.6 Amended by Chapter 293, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-12-108 Amended by Chapter 459, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-12-109 Amended by Chapter 5, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-12-110 Amended by Chapter 424, 2012 General Session https://library.partnertax.ai/us-ut/stat/59-12-110.1 Amended by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-12-111 Amended by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-12-112 Amended by Chapter 302, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-12-116 Amended by Chapter 5, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-12-117 Amended by Chapter 158, 2005 General Session https://library.partnertax.ai/us-ut/stat/59-12-118 Amended by Chapter 414, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-12-123 Amended by Chapter 142, 2010 General Session https://library.partnertax.ai/us-ut/stat/59-12-124 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-125 Amended by Chapter 290, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-12-126 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-127 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-128 Amended by Chapter 294, 2020 General Session https://library.partnertax.ai/us-ut/stat/59-12-129 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-202 Amended by Chapter 261, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-12-203 Amended by Chapter 438, 2024 General Session https://library.partnertax.ai/us-ut/stat/59-12-204 Amended by Chapter 258, 2014 General Session https://library.partnertax.ai/us-ut/stat/59-12-205 Amended by Chapter 94, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-12-206 Amended by Chapter 309, 2011 General Session https://library.partnertax.ai/us-ut/stat/59-12-208.1 Amended by Chapter 17, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-12-209 Amended by Chapter 367, 2021 General Session Amended by Chapter 367, 2021 General Session, (Coordination Clause) Amended by Chapter 414, 2021 General Session Amended by Chapter 29, 2020 General Session, (Coordination Clause) https://library.partnertax.ai/us-ut/stat/59-12-210 Amended by Chapter 367, 2021 General Session Amended by Chapter 367, 2021 General Session, (Coordination Clause) Amended by Chapter 414, 2021 General Session Amended by Chapter 29, 2020 General Session, (Coordination Clause) https://library.partnertax.ai/us-ut/stat/59-12-210.1 Enacted by Chapter 240, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-12-211 Amended by Chapter 6, 2018 Special Session 2 https://library.partnertax.ai/us-ut/stat/59-12-211.1 Amended by Chapter 6, 2018 Special Session 2 https://library.partnertax.ai/us-ut/stat/59-12-212 Amended by Chapter 492, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-12-213 Amended by Chapter 39, 2020 General Session https://library.partnertax.ai/us-ut/stat/59-12-214 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-215 Amended by Chapter 203, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-12-216 Amended by Chapter 203, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-12-217 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-218 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-301 Amended by Chapter 17, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-12-302 Amended by Chapter 290, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-12-304 Amended by Chapter 203, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-12-305 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-306 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-352 Amended by Chapter 495, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-12-353 Amended by Chapter 315, 2020 General Session https://library.partnertax.ai/us-ut/stat/59-12-354 Amended by Chapter 495, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-12-355 Amended by Chapter 399, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-12-357 Amended by Chapter 203, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-12-358 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-359 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-401 Amended by Chapter 490, 2025 General Session Amended by Chapter 495, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-12-402 Amended by Chapter 490, 2025 General Session Amended by Chapter 495, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-12-402.1 Amended by Chapter 94, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-12-402.5 Amended by Chapter 94, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-12-403 Amended by Chapter 290, 2025 General Session Amended by Chapter 399, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-12-405 Amended by Chapter 495, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-12-406 Amended by Chapter 203, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-12-407 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-408 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-602 Amended by Chapter 306, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-12-603 Amended by Chapter 17, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-12-605 Amended by Chapter 203, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-12-606 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-607 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-701 Amended by Chapter 261, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-12-702 Amended by Chapter 9, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-12-703 Amended by Chapter 17, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-12-704 Amended by Chapter 290, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-12-705 Amended by Chapter 416, 2011 General Session https://library.partnertax.ai/us-ut/stat/59-12-707 Amended by Chapter 203, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-12-708 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-709 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-801 Amended by Chapter 17, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-12-802 Amended by Chapter 12, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-12-804 Amended by Chapter 290, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-12-805 Amended by Chapter 50, 2014 General Session https://library.partnertax.ai/us-ut/stat/59-12-806 Amended by Chapter 17, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-12-808 Amended by Chapter 203, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-12-809 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-810 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-1101 Enacted by Chapter 228, 1997 General Session https://library.partnertax.ai/us-ut/stat/59-12-1102 Amended by Chapter 94, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-12-1104 Amended by Chapter 203, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-12-1105 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-1106 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-1201 Amended by Chapter 290, 2025 General Session Amended by Chapter 498, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-12-1202 Amended by Chapter 203, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-12-1203 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-1204 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-1302 Amended by Chapter 399, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-12-1304 Amended by Chapter 203, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-12-1305 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-1306 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-1401 Amended by Chapter 17, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-12-1402 Amended by Chapter 290, 2025 General Session Amended by Chapter 399, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-12-1403 Amended by Chapter 309, 2011 General Session Amended by Chapter 416, 2011 General Session https://library.partnertax.ai/us-ut/stat/59-12-1405 Amended by Chapter 203, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-12-1406 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-1407 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-1802 Amended by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-1803 Amended by Chapter 290, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-12-1804 Amended by Chapter 203, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-12-1805 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-1806 Enacted by Chapter 384, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-2002 Enacted by Chapter 286, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-2003 Amended by Chapter 422, 2017 General Session https://library.partnertax.ai/us-ut/stat/59-12-2004 Amended by Chapter 254, 2012 General Session https://library.partnertax.ai/us-ut/stat/59-12-2005 Amended by Chapter 203, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-12-2006 Enacted by Chapter 286, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-2007 Enacted by Chapter 286, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-2102 Amended by Chapter 399, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-12-2103 Amended by Chapter 29, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-12-2104 Amended by Chapter 203, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-12-2105 Enacted by Chapter 323, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-2106 Enacted by Chapter 323, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-12-2202 Amended by Chapter 17, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-12-2203 Amended by Chapter 479, 2019 General Session https://library.partnertax.ai/us-ut/stat/59-12-2204 Amended by Chapter 422, 2017 General Session https://library.partnertax.ai/us-ut/stat/59-12-2205 Enacted by Chapter 263, 2010 General Session https://library.partnertax.ai/us-ut/stat/59-12-2206 Amended by Chapter 94, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-12-2207 Amended by Chapter 309, 2011 General Session https://library.partnertax.ai/us-ut/stat/59-12-2208 Amended by Chapter 435, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-12-2209 Amended by Chapter 254, 2012 General Session https://library.partnertax.ai/us-ut/stat/59-12-2210 Enacted by Chapter 263, 2010 General Session https://library.partnertax.ai/us-ut/stat/59-12-2211 Enacted by Chapter 263, 2010 General Session https://library.partnertax.ai/us-ut/stat/59-12-2212 Enacted by Chapter 263, 2010 General Session https://library.partnertax.ai/us-ut/stat/59-12-2212.1 Enacted by Chapter 263, 2010 General Session https://library.partnertax.ai/us-ut/stat/59-12-2213 Amended by Chapter 223, 2011 General Session https://library.partnertax.ai/us-ut/stat/59-12-2214 Amended by Chapter 371, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-12-2215 Amended by Chapter 377, 2020 General Session https://library.partnertax.ai/us-ut/stat/59-12-2216 Amended by Chapter 501, 2024 General Session https://library.partnertax.ai/us-ut/stat/59-12-2217 Amended by Chapter 29, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-12-2218 Amended by Chapter 479, 2019 General Session https://library.partnertax.ai/us-ut/stat/59-12-2219 Amended by Chapter 400, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-12-2220 Amended by Chapter 320, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-12-2401 Amended by Chapter 324, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-12-2402 Enacted by Chapter 12, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-12-2403 Enacted by Chapter 12, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-12-2404 Enacted by Chapter 12, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-12-2405 Enacted by Chapter 12, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-12-2406 Enacted by Chapter 12, 2025 Special Session 1 https://library.partnertax.ai/us-ut/stat/59-13-102 Amended by Chapter 295, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-13-103 Amended by Chapter 517, 2024 General Session https://library.partnertax.ai/us-ut/stat/59-13-201 Amended by Chapter 326, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-13-201.5 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-13-202 Amended by Chapter 244, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-13-202.5 Amended by Chapter 134, 2008 General Session Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-13-203.1 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-13-204 Amended by Chapter 306, 2007 General Session https://library.partnertax.ai/us-ut/stat/59-13-205 Enacted by Chapter 6, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-13-206 Enacted by Chapter 6, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-13-207 Enacted by Chapter 6, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-13-208 Enacted by Chapter 6, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-13-209 Amended by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-13-210 Amended by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-13-211 Amended by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-13-212 Enacted by Chapter 6, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-13-301 Amended by Chapter 326, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-13-301.5 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-13-302 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-13-303 Amended by Chapter 198, 2005 General Session https://library.partnertax.ai/us-ut/stat/59-13-304 Amended by Chapter 153, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-13-305 Amended by Chapter 198, 2005 General Session https://library.partnertax.ai/us-ut/stat/59-13-306 Enacted by Chapter 6, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-13-307 Amended by Chapter 9, 2001 General Session https://library.partnertax.ai/us-ut/stat/59-13-308 Amended by Chapter 198, 2005 General Session https://library.partnertax.ai/us-ut/stat/59-13-310 Amended by Chapter 271, 1997 General Session https://library.partnertax.ai/us-ut/stat/59-13-311 Enacted by Chapter 6, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-13-312 Amended by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-13-313 Amended by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-13-314 Amended by Chapter 153, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-13-315 Enacted by Chapter 6, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-13-318 Amended by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-13-320 Amended by Chapter 7, 2003 General Session https://library.partnertax.ai/us-ut/stat/59-13-320.5 Amended by Chapter 14, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-13-321 Enacted by Chapter 271, 1997 General Session https://library.partnertax.ai/us-ut/stat/59-13-322 Amended by Chapter 134, 2008 General Session Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-13-401 Amended by Chapter 222, 2009 General Session Amended by Chapter 358, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-13-402 Amended by Chapter 136, 2019 General Session https://library.partnertax.ai/us-ut/stat/59-13-403 Amended by Chapter 136, 2019 General Session https://library.partnertax.ai/us-ut/stat/59-13-501 Enacted by Chapter 75, 1988 General Session https://library.partnertax.ai/us-ut/stat/59-13-502 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-14-102 Amended by Chapter 173, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-14-103 Enacted by Chapter 164, 2011 General Session https://library.partnertax.ai/us-ut/stat/59-14-104 Enacted by Chapter 347, 2020 General Session https://library.partnertax.ai/us-ut/stat/59-14-201 Amended by Chapter 231, 2018 General Session https://library.partnertax.ai/us-ut/stat/59-14-202 Amended by Chapter 217, 2004 General Session https://library.partnertax.ai/us-ut/stat/59-14-203 Amended by Chapter 217, 2004 General Session https://library.partnertax.ai/us-ut/stat/59-14-204 Amended by Chapter 168, 2016 General Session https://library.partnertax.ai/us-ut/stat/59-14-204.5 Amended by Chapter 317, 2010 General Session https://library.partnertax.ai/us-ut/stat/59-14-205 Amended by Chapter 212, 2009 General Session https://library.partnertax.ai/us-ut/stat/59-14-206 Amended by Chapter 330, 1997 General Session https://library.partnertax.ai/us-ut/stat/59-14-207.5 Enacted by Chapter 217, 2004 General Session https://library.partnertax.ai/us-ut/stat/59-14-207.6 Enacted by Chapter 217, 2004 General Session https://library.partnertax.ai/us-ut/stat/59-14-208 Amended by Chapter 305, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-14-208.5 Enacted by Chapter 6, 2007 General Session https://library.partnertax.ai/us-ut/stat/59-14-209 Amended by Chapter 217, 2004 General Session https://library.partnertax.ai/us-ut/stat/59-14-210 Amended by Chapter 52, 2002 General Session https://library.partnertax.ai/us-ut/stat/59-14-211 Amended by Chapter 204, 2005 General Session https://library.partnertax.ai/us-ut/stat/59-14-212 Amended by Chapter 367, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-14-213 Amended by Chapter 204, 2005 General Session https://library.partnertax.ai/us-ut/stat/59-14-214 Amended by Chapter 148, 2013 General Session https://library.partnertax.ai/us-ut/stat/59-14-215 Amended by Chapter 407, 2010 General Session, (Coordination Clause) Enacted by Chapter 415, 2010 General Session https://library.partnertax.ai/us-ut/stat/59-14-301 Amended by Chapter 96, 2011 General Session https://library.partnertax.ai/us-ut/stat/59-14-302 Amended by Chapter 347, 2020 General Session https://library.partnertax.ai/us-ut/stat/59-14-303 Amended by Chapter 6, 2007 General Session https://library.partnertax.ai/us-ut/stat/59-14-304 Amended by Chapter 407, 2010 General Session, (Coordination Clause) Enacted by Chapter 415, 2010 General Session https://library.partnertax.ai/us-ut/stat/59-14-305 Enacted by Chapter 148, 2013 General Session https://library.partnertax.ai/us-ut/stat/59-14-401 Amended by Chapter 229, 2000 General Session https://library.partnertax.ai/us-ut/stat/59-14-402 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-14-403 Amended by Chapter 2, 1987 General Session Renumbered and Amended by Chapter 3, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-14-404 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-14-406 Amended by Chapter 38, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-14-407 Amended by Chapter 164, 2011 General Session https://library.partnertax.ai/us-ut/stat/59-14-409 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-14-410 Enacted by Chapter 6, 2007 General Session https://library.partnertax.ai/us-ut/stat/59-14-501 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-14-502 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-14-503 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-14-504 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-14-505 Amended by Chapter 4, 1993 General Session https://library.partnertax.ai/us-ut/stat/59-14-506 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-14-507 Amended by Chapter 173, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-14-508 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-14-509 Amended by Chapter 36, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-14-601 Amended by Chapter 324, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-14-602 Enacted by Chapter 204, 2005 General Session https://library.partnertax.ai/us-ut/stat/59-14-603 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-14-604 Enacted by Chapter 204, 2005 General Session https://library.partnertax.ai/us-ut/stat/59-14-605 Enacted by Chapter 204, 2005 General Session https://library.partnertax.ai/us-ut/stat/59-14-606 Amended by Chapter 164, 2011 General Session https://library.partnertax.ai/us-ut/stat/59-14-607 Enacted by Chapter 204, 2005 General Session https://library.partnertax.ai/us-ut/stat/59-14-608 Amended by Chapter 36, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-14-609 Enacted by Chapter 204, 2005 General Session https://library.partnertax.ai/us-ut/stat/59-14-610 Enacted by Chapter 204, 2005 General Session https://library.partnertax.ai/us-ut/stat/59-14-611 Enacted by Chapter 204, 2005 General Session https://library.partnertax.ai/us-ut/stat/59-14-702 Enacted by Chapter 148, 2013 General Session https://library.partnertax.ai/us-ut/stat/59-14-703 Amended by Chapter 302, 2020 General Session Amended by Chapter 347, 2020 General Session https://library.partnertax.ai/us-ut/stat/59-14-704 Enacted by Chapter 148, 2013 General Session https://library.partnertax.ai/us-ut/stat/59-14-705 Enacted by Chapter 148, 2013 General Session https://library.partnertax.ai/us-ut/stat/59-14-706 Enacted by Chapter 148, 2013 General Session https://library.partnertax.ai/us-ut/stat/59-14-707 Enacted by Chapter 148, 2013 General Session https://library.partnertax.ai/us-ut/stat/59-14-802 Amended by Chapter 347, 2020 General Session https://library.partnertax.ai/us-ut/stat/59-14-803 Amended by Chapter 347, 2020 General Session https://library.partnertax.ai/us-ut/stat/59-14-803.5 Enacted by Chapter 259, 2024 General Session https://library.partnertax.ai/us-ut/stat/59-14-804 Amended by Chapter 300, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-14-805 Enacted by Chapter 347, 2020 General Session https://library.partnertax.ai/us-ut/stat/59-14-806 Enacted by Chapter 347, 2020 General Session https://library.partnertax.ai/us-ut/stat/59-14-807 Amended by Chapter 402, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-14-808 Amended by Chapter 36, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-14-809 Amended by Chapter 531, 2023 General Session, (Coordination Clause) Enacted by Chapter 531, 2023 General Session https://library.partnertax.ai/us-ut/stat/59-14-810 Amended by Chapter 275, 2026 General Session https://library.partnertax.ai/us-ut/stat/59-14-811 Enacted by Chapter 259, 2024 General Session https://library.partnertax.ai/us-ut/stat/59-15-101 Amended by Chapter 94, 2024 General Session https://library.partnertax.ai/us-ut/stat/59-15-102 Amended by Chapter 1, 1993 Special Session 2 Amended by Chapter 1, 1993 Special Session 2 https://library.partnertax.ai/us-ut/stat/59-15-104 Amended by Chapter 161, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-15-105 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-15-106 Amended by Chapter 357, 2012 General Session https://library.partnertax.ai/us-ut/stat/59-15-107 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-15-108 Amended by Chapter 447, 2022 General Session https://library.partnertax.ai/us-ut/stat/59-15-109 Amended by Chapter 350, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-18-102 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-18-103 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-18-104 Amended by Chapter 302, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-18-105 Amended by Chapter 302, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-18-106 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-18-107 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-18-108 Amended by Chapter 302, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-18-109 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-18-110 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-18-111 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-18-112 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-18-113 Amended by Chapter 2, 1987 General Session https://library.partnertax.ai/us-ut/stat/59-21-1 Amended by Chapter 339, 2021 General Session https://library.partnertax.ai/us-ut/stat/59-21-2 Amended by Chapter 113, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-22-101 Amended by Chapter 9, 2001 General Session https://library.partnertax.ai/us-ut/stat/59-22-201 Amended by Chapter 229, 2000 General Session https://library.partnertax.ai/us-ut/stat/59-22-202 2026-05-25 https://library.partnertax.ai/us-ut/stat/59-22-203 Amended by Chapter 53, 2004 General Session https://library.partnertax.ai/us-ut/stat/59-22-301 Amended by Chapter 229, 2000 General Session https://library.partnertax.ai/us-ut/stat/59-22-302 Amended by Chapter 229, 2000 General Session https://library.partnertax.ai/us-ut/stat/59-22-303 Amended by Chapter 229, 2000 General Session https://library.partnertax.ai/us-ut/stat/59-22-304 Amended by Chapter 306, 2007 General Session https://library.partnertax.ai/us-ut/stat/59-22-305 Amended by Chapter 229, 2000 General Session https://library.partnertax.ai/us-ut/stat/59-22-306 Amended by Chapter 229, 2000 General Session https://library.partnertax.ai/us-ut/stat/59-22-307 Amended by Chapter 306, 2007 General Session https://library.partnertax.ai/us-ut/stat/59-22-308 Amended by Chapter 53, 2004 General Session https://library.partnertax.ai/us-ut/stat/59-22-401 Enacted by Chapter 229, 2000 General Session https://library.partnertax.ai/us-ut/stat/59-24-102 Amended by Chapter 157, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-24-103.5 Amended by Chapter 157, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-24-103.7 Enacted by Chapter 18, 2019 General Session https://library.partnertax.ai/us-ut/stat/59-24-104 Amended by Chapter 157, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-24-105 Amended by Chapter 258, 2025 General Session https://library.partnertax.ai/us-ut/stat/59-24-106 Enacted by Chapter 314, 2001 General Session https://library.partnertax.ai/us-ut/stat/59-24-108 Amended by Chapter 382, 2008 General Session https://library.partnertax.ai/us-ut/stat/59-24-109 Enacted by Chapter 314, 2001 General Session