| (1) |
Terms Used In Utah Code 59-10-514- Individual: means a natural person and includes aliens and minors. See Utah Code 59-10-103
- Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
- Person: means :Utah Code 68-3-12.5
- Taxpayer: means any of the following that has income subject in whole or part to the tax imposed by this chapter:
| (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 |
| (a) |
Subject to Subsection (3) and Section 59-10-518:
| (i) |
an individual income tax return filed for a tax imposed in accordance with 1, shall be filed with the commission on or before the day on which a federal individual income tax return is due; |
| (ii) |
a fiduciary income tax return filed for a tax imposed in accordance with 2, shall be filed with the commission on or before the day on which a federal return for estates and trusts is due; or |
| (iii) |
a return filed in accordance with Section 59-10-507 shall be filed with the commission on or before the later of:
| (A) |
the 15th day of the fourth month following the last day of the taxpayer‘s taxable year; or |
| (B) |
the day on which the taxpayer is required to file a federal income tax return. |
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| (b) |
Interest accrues from the day on which a return is due under this Subsection (1). |
| (2) |
A person required to make and file a return under this chapter shall, without assessment, notice, or demand, pay any tax due:
| (a) |
to the commission; and |
| (b) |
before the due date for filing the return, without regard to any extension of time for filing the return. |
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Amended by Chapter 367, 2021 General Session
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