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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-10-502

Persons required to file returns

Official textle.utah.gov

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.
Renumbered and

Last amended: Amended by Chapter 2, 1987 General Session

Source: view the official text

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In this chapter (40 sections)
  1. 59-10-136 · Domicile
  2. 59-10-137 · Review of credits allowed under this chapter
  3. 59-10-201 · Taxation of resident trusts and estates
  4. 59-10-201.1 · State taxable income of a resident estate or trust defined
  5. 59-10-202 · Additions to and subtractions from unadjusted income of a…
  6. 59-10-204 · State taxable income of a nonresident estate or trust
  7. 59-10-205 · Tax on nonresident estate or trust
  8. 59-10-207 · Share of a nonresident estate or trust and beneficiaries in…
  9. 59-10-209.1 · Adjustments to unadjusted income
  10. 59-10-210 · Fiduciary adjustments
  11. 59-10-401 · Definitions
  12. 59-10-402 · Requirement of withholding -- Exceptions
  13. 59-10-403 · Circumstances under which an employer is not required to…
  14. 59-10-404 · Extension of withholding to payments other than wages
  15. 59-10-405 · Voluntary withholding agreements
  16. 59-10-405.5 · Definitions -- Withholding tax license requirements --…
  17. 59-10-406 · Collection and payment of tax -- Forms filed electronically
  18. 59-10-407 · Withholding tax prepayments
  19. 59-10-408 · Withholding rules -- Agreements with federal government
  20. 59-10-501 · Rulemaking authority -- Federal income tax return…
  21. 59-10-502 · Persons required to file returns
  22. 59-10-503 · Returns by husband and wife
  23. 59-10-504 · Returns made by fiduciaries and receivers
  24. 59-10-505 · Return by minor
  25. 59-10-507 · Return by a pass-through entity
  26. 59-10-508 · Returns with respect to common trust funds
  27. 59-10-509 · Notice of qualification as fiduciary
  28. 59-10-510 · Return of electing small business corporation
  29. 59-10-511 · Statement of tax withheld
  30. 59-10-512 · Signing of returns and other documents
  31. 59-10-513 · Verifications of returns
  32. 59-10-514 · Return filing requirements -- Rulemaking authority
  33. 59-10-514.1 · Definitions -- Requirement to file returns by electronic…
  34. 59-10-515 · Place and time for filing other documents
  35. 59-10-516 · Filing extension -- Payment of tax -- Penalty -- Foreign…
  36. 59-10-517 · Timely mailing treated as timely filing and paying
  37. 59-10-518 · Time for performance of acts when last day falls on…
  38. 59-10-519 · Place for filing returns or other documents
  39. 59-10-520 · Time and place for paying tax shown on returns
  40. 59-10-522 · Extension of time for paying tax
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