Rulemaking authority -- Federal income tax return information.

Utah Code § 59-10-501, under Part 59-10-5: Procedure and Administration.

Utah Code § 59-10-501

59-10-501. Rulemaking authority -- Federal income tax return information.

In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to allow a taxpayer to submit specified excerpts from the taxpayer's federal income tax return rather than submitting a copy of the taxpayer's entire federal income tax return.