Utah Code 59-10-507. Return by a pass-through entity

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.

Pass-through entity: means the same as that term is defined in Section 59-10-1402. See Utah Code 59-10-103

(2)	A pass-through entity having any income derived from or connected with Utah sources shall make a return for the taxable year in accordance with Section 59-10-514.

Amended by Chapter 367, 2021 General Session