§ 59-1-1301 Title
§ 59-1-1302 Definitions
§ 59-1-1303 Taxpayer disclosure of reportable transactions
§ 59-1-1304 Penalty for taxpayer failure to disclose a reportable transaction
§ 59-1-1305 Penalty for taxpayer underpayment of tax attributable to a reportable transaction
§ 59-1-1306 Material advisor disclosure of reportable transactions
§ 59-1-1307 Material advisor maintenance of list
§ 59-1-1308 Material advisor penalties
§ 59-1-1309 Penalty may be waived, reduced, or compromised for reasonable cause

Terms Used In Utah Code > Title 59 > Chapter 1 > Part 13 - Reportable Transactions Act

  • 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.
  • Person: means :Utah Code 68-3-12.5
  • 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