59-1-1802. Reporting by payment settlement entity.
A payment settlement entity that is required to file a return in accordance with 26 U.S.C. Sec. 6050W shall file a return containing the same information with the commission for each participating payee with an address in Utah:
(1) electronically;
(2) in a format approved by the commission; and
(3) within 30 days after the day on which the payment settlement entity is required to file a return with the Internal Revenue Service.