Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-10-512
Signing of returns and other documents
# (1)
Except as otherwise provided by Subsection (2), any return, statement, or other document required to be made under any provision of this chapter shall be signed in accordance with forms or rules prescribed by the commission.
# (2)
The return of a partnership made under Section 59-10-507 shall be signed by any one of the partners. The fact that a partner's name is signed on the return shall be prima facie evidence that such partner is authorized to sign the return on behalf of the partnership.
# (3)
The fact that an individual's name is signed on a return, statement, or other document shall be prima facie evidence for all purposes that the return, statement, or other document was actually signed by the individual.
Source: view the official text
In this chapter (40 sections)
- 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
- 59-10-529.1 · Time period for commission to issue a refund
- 59-10-531 · Claims for refund or credit
- 59-10-536 · Assessment and collection of tax -- Change on federal…
- 59-10-537 · Interest on underpayment, nonpayment, or extension of time…
- 59-10-538 · Interest on overpayments
- 59-10-539 · Penalties and interest
- 59-10-541 · Violations -- Civil and criminal penalties