Utah Code 59-10-501. Rulemaking authority — Federal income tax return information
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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:
(i) an individual; (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; (iii) a pass-through entity; or (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.Amended by Chapter 212, 2009 General Session