Title 59, Revenue and Taxation

59-10-1325. Contribution to the Citizenship Scholarship Fund. (1)(a) There is created an expendable special revenue fund known as the "Citizenship Scholarship Fund." (b) The fund shall consist of all amounts deposited into the fund in accordance with Subsection (2). (2) Except as…

59-10-136. Domicile. (1)(a) An individual is considered to have domicile in this state if: (i) except as provided in Subsection (1)(b), a dependent with respect to whom the individual or the individual's spouse claims a personal exemption or a tax credit under Section 24, Interna…

59-10-137. Review of credits allowed under this chapter. (1) As used in this section, "committee" means the Revenue and Taxation Interim Committee. (2)(a) Except as provided in Subsection (3), the committee shall review each tax credit described in this chapter once every five ye…

59-10-1402. Definitions. As used in this part: (1) "Addition, subtraction, or adjustment" means: (a) for a pass-through entity taxpayer that is classified as a C corporation for federal income tax purposes, under Chapter 7, Corporate Franchise and Income Taxes: (i) an addition to…

59-10-1403. Income tax treatment of a pass-through entity -- Returns -- Classification same as under Internal Revenue Code. (1) Subject to Subsection (3) and except as provided in Subsection 59-10-1403.2(2), a pass-through entity is not subject to a tax imposed by this chapter. (…

59-10-1403.1. Income tax treatment of a pass-through entity taxpayer -- Return filing requirements. (1) Subject to the other provisions of this part, a pass-through entity taxpayer is subject to taxation: (a) for a pass-through entity taxpayer that is classified as a C corporatio…

59-10-1403.2. Pass-through entity payment or withholding of tax on behalf of a pass-through entity taxpayer -- Exceptions to payment or withholding requirement -- Procedures and requirements -- Failure to pay or withhold a tax on behalf of a pass-through entity taxpayer. (1)(a) E…

59-10-1403.3. Refund of amounts paid or withheld for a pass-through entity. (1) As used in this section,"qualifying excess withholding" means an amount that: (a) is paid or withheld: (i) by a pass-through entity that has a different taxable year than the pass-through entity that …

59-10-1404. Character of an item of income, gain, loss, deduction, or credit. Regardless of whether or how an item of income, gain, loss, deduction, or credit is characterized for federal income tax purposes, that item of income, gain, loss, deduction, or credit is from the same …

59-10-1404.5. Resident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit of a pass-through entity. (1) In determining the taxable income of a resident pass-through entity taxpayer, a…

59-10-1405. Nonresident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit of a pass-through entity -- In determining source of nonresident pass-through entity taxpayer's income certa…

59-10-201. Taxation of resident trusts and estates. (1) Except as provided in Subsection (2), a tax determined in accordance with the rate prescribed by Subsection 59-10-104(2)(b) is imposed for each taxable year on the state taxable income of each resident estate or trust. (2) T…

59-10-201.1. State taxable income of a resident estate or trust defined. For a taxable year, the state taxable income of a resident estate or trust means the unadjusted income of the resident estate or trust for that taxable year, as adjusted by Sections 59-10-202, 59-10-209.1, a…

59-10-202. Additions to and subtractions from unadjusted income of a resident or nonresident estate or trust. (1) There shall be added to unadjusted income of a resident or nonresident estate or trust: (a) a lump sum distribution allowable as a deduction under Section 402(d)(3), …

59-10-204. State taxable income of a nonresident estate or trust. For a taxable year, the state taxable income of a nonresident estate or trust is an amount calculated by: (1) determining the unadjusted income of the nonresident estate or trust for that taxable year after making …

59-10-205. Tax on nonresident estate or trust. (1) Except as provided in Subsection (2), a tax is imposed on a nonresident estate or trust in an amount equal to the product of: (a) the nonresident estate's or trust's state taxable income as determined under Section 59-10-204; and…

59-10-207. Share of a nonresident estate or trust and beneficiaries in state taxable income. (1) The following shall be determined as provided in this section: (a) the share of a nonresident estate or trust or a nonresident beneficiary of a nonresident estate or trust in an item …

59-10-209.1. Adjustments to unadjusted income. (1) The commission shall allow an adjustment to unadjusted income of a resident or nonresident estate or trust if the resident or nonresident estate or trust would otherwise: (a) receive a double tax benefit under this chapter; or (b…

59-10-210. Fiduciary adjustments. (1) A share of the fiduciary adjustments described in Subsection (2) shall be added to or subtracted from unadjusted income: (a) of: (i) a resident or nonresident estate or trust; or (ii) a resident or nonresident beneficiary of a resident or non…

59-10-401. Definitions. For purposes of this part: (1) "Employee" means and includes every individual performing services for an employer, either within or without, or both within or without the state of Utah, or any individual performing services within the state of Utah, the pe…

59-10-402. Requirement of withholding -- Exceptions. (1) As used in this section: (a) "Day" means any period of time during a calendar day that an individual is present in the state, unless the presence is solely for transportation through the state. (b) "Related entity" means: (…

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: (a) if the…

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: (a) from remuneration for services performed by an employee for the employee's employer that, without regard to this section, does not constitute wages; or (b) from any other type…

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: (a) "Applicant" means a person that: (i) is required by this section to obtain a license; an…

59-10-406. Collection and payment of tax -- Forms filed electronically. (1)(a) 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 pre…

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)(a) Any employer whose withholding tax liability under Section 59-10-402 is estimated to average a…

59-10-408. Withholding rules -- Agreements with federal government. The commission may prescribe and enforce reasonable rules necessary to carry out the provisions of Sections 59-10-401 through 59-10-407, and to make such agreements with the United States Government as it deems n…

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 rath…

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: (a) No joint return shall be made if the husb…

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 59-10-406.

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. …

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)(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 fil…

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

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)(a) The commission shall allow a taxpayer an extension of time for filing a return. (b) Except as provided in Subsection (1)(c): (i) for a return filed by a taxpayer except for a partnership, the ex…

59-10-517. Timely mailing treated as timely filing and paying. (1)(a) 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…

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…