Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-10-122
Taxable year
# (1)
For purposes of a tax imposed by this chapter, the taxable year of a resident or nonresident individual or resident or nonresident estate or trust shall be the same as the taxable year of the resident or nonresident individual or resident or nonresident estate or trust for federal income tax purposes.
# (2)
# (a)
If the taxable year of a resident or nonresident individual or resident or nonresident estate or trust is changed for federal income tax purposes, that taxable year for purposes of a tax imposed by this chapter shall be changed in the same manner as the change for federal income tax purposes.
# (b)
If a change in a taxable year results in a taxable period of less than 12 months for federal income tax purposes, that same taxable period shall be used in computing a tax imposed by this chapter.
Source: view the official text
In this chapter (40 sections)
- 59-10-103 · Definitions
- 59-10-103.1 · Information to be contained on individual income tax…
- 59-10-104 · Tax basis -- Tax rate -- Exemption
- 59-10-104.1 · Exemption from taxation
- 59-10-110 · Disallowance of federal tax credits
- 59-10-114 · Additions to and subtractions from adjusted gross income of…
- 59-10-115 · Adjustments to adjusted gross income
- 59-10-116 · Tax on nonresident individual -- Calculation -- Exemption
- 59-10-116.1 · Exemption for out-of-state employee
- 59-10-117 · State taxable income derived from Utah sources
- 59-10-117.5 · Nonresident individual wage exemption
- 59-10-118 · Division of income for tax purposes
- 59-10-119 · Returns by husband and wife if husband or wife is a…
- 59-10-120 · Change of status as resident or nonresident
- 59-10-121 · Proration when two returns required
- 59-10-122 · Taxable year
- 59-10-123 · Accounting method
- 59-10-124 · Adjustments between taxable years after change in…
- 59-10-125 · Adjustment after change of accounting method
- 59-10-126 · Business entities not subject to tax -- Exceptions
- 59-10-136 · Domicile
- 59-10-137 · Review of credits allowed under this chapter
- 59-10-201 · Taxation of resident trusts and estates
- 59-10-201.1 · State taxable income of a resident estate or trust defined
- 59-10-202 · Additions to and subtractions from unadjusted income of a…
- 59-10-204 · State taxable income of a nonresident estate or trust
- 59-10-205 · Tax on nonresident estate or trust
- 59-10-207 · Share of a nonresident estate or trust and beneficiaries in…
- 59-10-209.1 · Adjustments to unadjusted income
- 59-10-210 · Fiduciary adjustments
- 59-10-401 · Definitions
- 59-10-402 · Requirement of withholding -- Exceptions
- 59-10-403 · Circumstances under which an employer is not required to…
- 59-10-404 · Extension of withholding to payments other than wages
- 59-10-405 · Voluntary withholding agreements
- 59-10-405.5 · Definitions -- Withholding tax license requirements --…
- 59-10-406 · Collection and payment of tax -- Forms filed electronically
- 59-10-407 · Withholding tax prepayments
- 59-10-408 · Withholding rules -- Agreements with federal government
- 59-10-501 · Rulemaking authority -- Federal income tax return…