Utah Code 59-10-504. Returns made by fiduciaries and receivers
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Terms Used In Utah Code 59-10-504
- 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
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 purposes.
Renumbered and Amended by Chapter 2, 1987 General Session