Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-10-504
Returns made by fiduciaries and receivers
Official textle.utah.gov
Any fiduciary or receiver required to make a return for federal income tax purposes under the provisions of Section 6012(b) of the Internal Revenue Code shall make and file the corresponding state return for state income tax purposes.
Renumbered and
Source: view the official text
In this chapter (40 sections)
- 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…
- 59-10-502 · Persons required to file returns
- 59-10-503 · Returns by husband and wife
- 59-10-504 · Returns made by fiduciaries and receivers
- 59-10-505 · Return by minor
- 59-10-507 · Return by a pass-through entity
- 59-10-508 · Returns with respect to common trust funds
- 59-10-509 · Notice of qualification as fiduciary
- 59-10-510 · Return of electing small business corporation
- 59-10-511 · Statement of tax withheld
- 59-10-512 · Signing of returns and other documents
- 59-10-513 · Verifications of returns
- 59-10-514 · Return filing requirements -- Rulemaking authority
- 59-10-514.1 · Definitions -- Requirement to file returns by electronic…
- 59-10-515 · Place and time for filing other documents
- 59-10-516 · Filing extension -- Payment of tax -- Penalty -- Foreign…
- 59-10-517 · Timely mailing treated as timely filing and paying
- 59-10-518 · Time for performance of acts when last day falls on…
- 59-10-519 · Place for filing returns or other documents
- 59-10-520 · Time and place for paying tax shown on returns
- 59-10-522 · Extension of time for paying tax
- 59-10-527 · Assessment authority
- 59-10-529 · Overpayment of tax -- Credits -- Refunds