Utah Code § 59-10-502 — Persons required to file returns

An income tax return with respect to the tax imposed by this chapter shall be filed by:
(1)
every resident individual, estate, or trust required to file a federal income tax return for the taxable year; and
(2)
every nonresident individual, estate, or trust having federal gross income derived from sources within the state for the taxable year and required to file a federal income tax return for such taxable year.
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