Return filing requirements -- Rulemaking authority

# (1)

# (a)

Subject to Subsection (3) and Section 59-10-518:

(i) an individual income tax return filed for a tax imposed in accordance with Part 1, Determination and Reporting of Tax Liability and Information, shall be filed with the commission on or before the day on which a federal individual income tax return is due;

(ii) a fiduciary income tax return filed for a tax imposed in accordance with Part 2, Trusts and Estates, shall be filed with the commission on or before the day on which a federal return for estates and trusts is due; or

(iii) a return filed in accordance with Section 59-10-507 shall be filed with the commission on or before the later of:

(A) the 15th day of the fourth month following the last day of the taxpayer's taxable year; or

(B) the day on which the taxpayer is required to file a federal income tax return.

# (b)

Interest accrues from the day on which a return is due under this Subsection (1).

# (2)

A person required to make and file a return under this chapter shall, without assessment, notice, or demand, pay any tax due:

# (a)

to the commission; and

# (b)

before the due date for filing the return, without regard to any extension of time for filing the return.

# (3)

In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules prescribing what constitutes filing a return with the commission.