Utah Code 59-10-501. Rulemaking authority — Federal income tax return information
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In Utah Code 59-10-501
- Taxpayer: means any of the following that has income subject in whole or part to the tax imposed by this chapter:(1)(aa)(i) an individual;(1)(aa)(ii) an estate, a trust, or a beneficiary of an estate or a trust that is not a pass-through entity or a pass-through entity taxpayer;(1)(aa)(iii) a pass-through entity; or(1)(aa)(iv) a pass-through entity taxpayer. See Utah Code 59-10-103
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.