Title 59, Title 59: Revenue and Taxation

59-10-403. Circumstances under which an employer is not required to deduct and withhold a tax. (1) Notwithstanding any other provision of this chapter, an employer is not required to deduct and withhold any tax under this chapter upon a payment of wages to an employee: if there i…

59-10-404. Extension of withholding to payments other than wages. (1) For purposes of this part, any supplemental unemployment compensation benefit paid to an individual, and any payment of an annuity to an individual, if at the time the payment is made a request that such annuit…

59-10-405. Voluntary withholding agreements. (1) The commission may by rule provide for withholding: from remuneration for services performed by an employee for the employee's employer that, without regard to this section, does not constitute wages; or from any other type of paym…

59-10-405.5. Definitions -- Withholding tax license requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds -- Exception. (1) As used in this section: "Applicant" means a person that: is required by this section to obtain a license; and submit…

59-10-406. Collection and payment of tax -- Forms filed electronically. (1) Each employer shall, on or before the last day of April, July, October, and January, pay to the commission the amount required to be deducted and withheld from wages paid to any employee during the preced…

59-10-407. Withholding tax prepayments. (1) This section does not apply to an employer filing a withholding tax return for a period under this part other than a quarterly period. (2) Any employer whose withholding tax liability under Sectionis estimated to average an amount desig…

59-10-408. Withholding rules -- Agreements with federal government. The commission may prescribe and enforce reasonable rules necessary to carry out the provisions of Sectionsthrough, and to make such agreements with the United States Government as it deems necessary or advisable…

59-10-501. Rulemaking authority -- Federal income tax return information. In accordance with, 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 federa…

59-10-502. Persons required to file returns. An income tax return with respect to the tax imposed by this chapter shall be filed by: (1) every resident individual, estate, or trust required to file a federal income tax return for the taxable year; and (2) every nonresident indivi…

59-10-503. Returns by husband and wife. (1) A husband and wife may make a single return jointly with respect to the tax imposed by this chapter even though one of the spouses has neither gross income nor deductions, except as follows: No joint return shall be made if the husband …

59-10-504. Returns made by fiduciaries and receivers. 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 p…

59-10-505. Return by minor. (1) As used in this section, "parent" includes an individual who is entitled to the services of an individual who is a minor by reason of having parental rights and duties with respect to the individual who is a minor. (2) If an individual who is a min…

59-10-507. Return by a pass-through entity. (1) As used in this section, "taxable year" means a year or other time period that would be a taxable year of a pass-through entity if the pass-through entity were subject to taxation under this chapter. (2) A pass-through entity having…

59-10-508. Returns with respect to common trust funds. Every bank or trust company maintaining a common trust fund shall make a return to the commission for each tax year in substantially the same form as it is required to make to the federal government.

59-10-509. Notice of qualification as fiduciary. Every receiver, trustee in bankruptcy, assignee for benefit of creditors, or other like fiduciary shall give the commission such notice of qualification in such capacity as the commission may by rule require.

59-10-510. Return of electing small business corporation. An electing small business corporation, as defined in Section 1362, Internal Revenue Code, shall make a return for each taxable year, stating specifically: (1) the items of the electing small business corporation's gross i…

59-10-511. Statement of tax withheld. For requirement that an employer furnish an employee a statement of tax withheld, see Section.

59-10-512. Signing of returns and other documents. (1) Except as otherwise provided by Subsection, 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) …

59-10-513. Verifications of returns. Except as the commission shall otherwise provide by rule, any return, declaration, statement, or other document required to be made under any provision of this chapter, or under rules promulgated hereunder, shall contain or be verified by a wr…

59-10-514. Return filing requirements -- Rulemaking authority. (1) Subject to Subsectionand Section: (3) 59-10-518 an individual income tax return filed for a tax imposed in accordance with, shall be filed with the commission on or before the day on which a federal individual inc…

59-10-514.1. Definitions -- Requirement to file returns by electronic means -- Exceptions -- Waiver. (1) As used in this section: "Electronic" is as defined in Section. 59-12-102 Except as provided in Subsection, "income tax return preparer" means an individual that prepares for …

59-10-515. Place and time for filing other documents. The commission by rule shall fix the place and time for filing other documents.

59-10-516. Filing extension -- Payment of tax -- Penalty -- Foreign residency. (1) The commission shall allow a taxpayer an extension of time for filing a return. Except as provided in Subsection: (1)(c) for a return filed by a taxpayer except for a partnership, the extension des…

59-10-517. Timely mailing treated as timely filing and paying. (1) If any return, claim, statement, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under authority of any provision of this ch…

59-10-518. Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday. (1) As used in this section, "legal holiday" means a legal holiday in this state. (2) If the last day prescribed under authority of this chapter for performing any act falls on Satu…

59-10-519. Place for filing returns or other documents. When not otherwise provided for by this chapter, the commission shall by rule prescribe the place for the filing of any return, statement, or other documents, or copies thereof, required by this chapter or rules.

59-10-520. Time and place for paying tax shown on returns. (1) When a return of tax is required under this chapter or rules, the person required to make such return shall, without assessment or notice and demand from the commission, pay such tax to the commission office with whic…

59-10-522. Extension of time for paying tax. (1) For a taxable year beginning on or after January 1, 2019, but beginning on or before December 31, 2019, a taxpayer shall receive an extension of time for the payment of the amount determined as the tax of the taxpayer, or any part …

59-10-527. Assessment authority. (1) The commission shall make the inquiries, determinations, and assessments of all taxes (including interest, additional amounts, additions to the tax, and assessable penalties) imposed by this chapter or former chapters imposing income taxes. (2…

59-10-529. Overpayment of tax -- Credits -- Refunds. (1) If there has been an overpayment of any tax imposed by this chapter, the amount of overpayment is credited as follows: against an income tax due from a taxpayer; against: the amount of a judgment against a taxpayer, includi…

59-10-529.1. Time period for commission to issue a refund. (1) Except as provided in Subsection, the commission may not issue a refund before March 1. (2) (2) The commission may issue a refund before March 1 if, before March 1, the commission determines that: an employer has file…

59-10-531. Claims for refund or credit. A taxpayer that claims to be allowed a refund or credit under Sectionmay file a claim for the refund or credit with the commission within the time provided in Section.

59-10-536. Assessment and collection of tax -- Change on federal income tax return -- Taxpayer requirement to make certain filings with the commission. (1) If, before the expiration of the time prescribed in this section for the assessment of a tax, the commission and the taxpaye…

59-10-537. Interest on underpayment, nonpayment, or extension of time for payment of tax. (1) Subject to the other provisions of this section, if any amount of income tax is not paid on or before the last date prescribed in this chapter for payment, interest on the amount at the …

59-10-538. Interest on overpayments. (1) Interest shall be allowed and paid upon any overpayment in respect of any tax imposed by this chapter, at the rate and in the manner prescribed in Section. 59-1-402 (2) For purposes of this section, if any overpayment of tax imposed by thi…

59-10-539. Penalties and interest. (1) In case of failure to file an income tax return and pay the tax required under this chapter on or before the date prescribed for paying the tax, including extensions, unless it is shown that the failure is due to reasonable cause and not due…

59-10-541. Violations -- Civil and criminal penalties. (1) Every person who, without fraudulent intent, fails to make, render, sign, or verify any return, or to supply any information within the time required by or under the provisions of this chapter, is liable for a penalty as …

59-10-544. General powers and duties of the commission -- Deposit, distribution, or credit of revenues -- Refund reverts to state under certain circumstances. (1) The commission shall administer and enforce a tax imposed under this chapter for which purpose it may divide the stat…

59-10-546. Application of former law. Nothing in this chapter applies to or affects any tax, interest, or additions to tax or penalties, imposed by or due under former, in respect of taxable years commencing before January 1, 1973.

59-10-552. Carry forward of expired or repealed tax credit. (1) Except as provided in Subsection (2), when a nonrefundable individual income tax credit, under Part 10, Nonrefundable Tax Credit Act, expires or is repealed, the commission shall allow a claimant, estate, or trust to…