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 |
Terms Used In Utah Code 59-10-502
- Individual: means a natural person and includes aliens and minors. See Utah Code 59-10-103
- Nonresident individual: means an individual who is not a resident of this state. See Utah Code 59-10-103
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
| (2) |
every nonresident individual, estate, or trust having federal gross income derived from sources within the state for the taxable year and required to file a federal income tax return for such taxable year. |
Renumbered and Amended by Chapter 2, 1987 General Session
