§ 59-10-501 Rulemaking authority — Federal income tax return information
§ 59-10-502 Persons required to file returns
§ 59-10-503 Returns by husband and wife
§ 59-10-504 Returns made by fiduciaries and receivers
§ 59-10-505 Return by minor
§ 59-10-507 Return by a pass-through entity
§ 59-10-508 Returns with respect to common trust funds
§ 59-10-509 Notice of qualification as fiduciary
§ 59-10-510 Return of electing small business corporation
§ 59-10-511 Statement of tax withheld
§ 59-10-512 Signing of returns and other documents
§ 59-10-513 Verifications of returns
§ 59-10-514 Return filing requirements — Rulemaking authority
§ 59-10-514.1 Definitions — Requirement to file returns by electronic means — Exceptions — Waiver
§ 59-10-515 Place and time for filing other documents
§ 59-10-516 Filing extension — Payment of tax — Penalty — Foreign residency
§ 59-10-517 Timely mailing treated as timely filing and paying
§ 59-10-518 Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday
§ 59-10-519 Place for filing returns or other documents
§ 59-10-520 Time and place for paying tax shown on returns
§ 59-10-522 Extension of time for paying tax
§ 59-10-527 Assessment authority
§ 59-10-529 Overpayment of tax — Credits — Refunds
§ 59-10-529.1 Time period for commission to issue a refund
§ 59-10-531 Claims for refund or credit
§ 59-10-536 Assessment and collection of tax — Change on federal income tax return — Taxpayer requirement to make certain filings with the commission
§ 59-10-537 Interest on underpayment, nonpayment, or extension of time for payment of tax
§ 59-10-538 Interest on overpayments
§ 59-10-539 Penalties and interest
§ 59-10-541 Violations — Civil and criminal penalties
§ 59-10-544 General powers and duties of the commission — Deposit, distribution, or credit of revenues — Refund reverts to state under certain circumstances
§ 59-10-546 Application of former law
§ 59-10-552 Carry forward of expired or repealed tax credit

Terms Used In Utah Code > Title 59 > Chapter 10 > Part 5 - Procedure and Administration

  • Adjudicative proceeding: means :Utah Code 68-3-12.5
  • Arrest: Taking physical custody of a person by lawful authority.
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Corporation: includes :
    (i) an association;
    (ii) a joint stock company; and
    (iii) an insurance company. See Utah Code 59-10-103
  • Decedent: A deceased person.
  • Deficiency: is a s defined in Section 59-1-1402. See Utah Code 59-1-101
  • Employee: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103
  • Employer: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Individual: means a natural person and includes aliens and minors. See Utah Code 59-10-103
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
  • nonresident estate: means a trust or estate which is not a resident estate or trust. 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
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partner: includes a member in a syndicate, group, pool, joint venture, or organization described in Subsection (1)(p)(i). See Utah Code 59-10-103
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Partnership: includes a syndicate, group, pool, joint venture, or other unincorporated organization:
    (A) through or by means of which any business, financial operation, or venture is carried on; and
    (B) that is not, within the meaning of this chapter, a trust, an estate, or a corporation. See Utah Code 59-10-103
  • Pass-through entity: means the same as that term is defined in Section 59-10-1402. See Utah Code 59-10-103
  • Pass-through entity taxpayer: means the same as that term is defined in Section 59-10-1402. See Utah Code 59-10-103
  • Person: means :Utah Code 68-3-12.5
  • Probate: Proving a will
  • Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
  • resident trust: means the same as that term is defined in Section 75-7-103. See Utah Code 59-10-103
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • 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
  • Statute: A law passed by a legislature.
  • Summons: Another word for subpoena used by the criminal justice system.
  • 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
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
  • Wages: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103
  • Writing: includes :Utah Code 68-3-12.5