GroundRules
Browse Utah
Read the original sections, or search by topic.
- Utah Code § 59-7-614.5 · Refundable motion picture tax credit.
- Utah Code § 59-7-614.10 · Nonrefundable enterprise zone tax credit.
- Utah Code § 59-7-618.1 · Tax credit related to alternative fuel heavy duty vehicles.
- Utah Code § 59-7-619 · Nonrefundable high cost infrastructure development tax credit.
- Utah Code § 59-7-621 · Nonrefundable rural job creation tax credit.
- Utah Code § 59-7-623 · Nonrefundable guaranty association assessment tax credit.
- Utah Code § 59-7-625 · Nonrefundable tax credit for a donation to the Carson Smith Opportunity Scholarship Program.
- Utah Code § 59-7-626 · Refundable tax credit for nonrenewable hydrogen production system.
- Utah Code § 59-7-627 · Nonrefundable tax credits for employer-provided child care.
- Utah Code § 59-7-701 · Taxation of S corporations.
- Utah Code § 59-7-705 · Minimum tax not applicable to an S corporation.
- Utah Code § 59-7-706 · Distribution and credit of revenues.
- Utah Code § 59-7-707 · Commission rulemaking authority.
- Utah Code § 59-7-801 · Definitions.
- Utah Code § 59-7-802 · Taxation of unrelated business income.
- Utah Code § 59-7-803 · Filing returns -- Extension.
- Utah Code § 59-7-804 · Transition rule -- Net loss carryforwards.
- Utah Code § 59-7-805 · Apportionment provisions.
- Utah Code § 59-7-902 · Definitions.
- Utah Code § 59-7-903 · Removal of tax credit from tax return -- Prohibition on claiming a tax credit -- Commission publishing requirements.
- Utah Code § 59-8-101 · Title.
- Utah Code § 59-8-102 · Purpose.
- Utah Code § 59-8-103 · Definitions.
- Utah Code § 59-8-104 · Rate -- Change of rate.
- Utah Code § 59-8-105 · Time for filing of return -- Other applicable provisions.
- Utah Code § 59-8-106 · Rulemaking authority.
- Utah Code § 59-9-101 · Tax basis -- Rates -- Exemptions -- Rate reductions.
- Utah Code § 59-9-102 · Offsets.
- Utah Code § 59-9-102.5 · Offset for occupational health and safety related donations.
- Utah Code § 59-9-103 · Taxation of insurers otherwise untaxed.
- Utah Code § 59-9-104 · Installment payments -- Penalty.
- Utah Code § 59-9-105 · Tax on certain insurers to pay for relative value study and other publications or services.
- Utah Code § 59-9-108 · Utah low-income housing tax credit.
- Utah Code § 59-10-103 · Definitions.
- Utah Code § 59-10-103.1 · Information to be contained on individual income tax returns or booklets.
- Utah Code § 59-10-104 · Tax basis -- Tax rate -- Exemption.
- Utah Code § 59-10-104.1 · Exemption from taxation.
- Utah Code § 59-10-110 · Disallowance of federal tax credits.
- Utah Code § 59-10-114 · Additions to and subtractions from adjusted gross income of an individual.
- Utah Code § 59-10-115 · Adjustments to adjusted gross income.
- Utah Code § 59-10-116 · Tax on nonresident individual -- Calculation -- Exemption.
- Utah Code § 59-10-116.1 · Exemption for out-of-state employee.
- Utah Code § 59-10-117 · State taxable income derived from Utah sources.
- Utah Code § 59-10-117.5 · Nonresident individual wage exemption.
- Utah Code § 59-10-118 · Division of income for tax purposes.
- Utah Code § 59-10-119 · Returns by husband and wife if husband or wife is a nonresident.
- Utah Code § 59-10-120 · Change of status as resident or nonresident.
- Utah Code § 59-10-121 · Proration when two returns required.
- Utah Code § 59-10-122 · Taxable year.
- Utah Code § 59-10-123 · Accounting method.
- Utah Code § 59-10-124 · Adjustments between taxable years after change in accounting method.
- Utah Code § 59-10-125 · Adjustment after change of accounting method.
- Utah Code § 59-10-126 · Business entities not subject to tax -- Exceptions.
- Utah Code § 59-10-136 · Domicile.
- Utah Code § 59-10-137 · Review of credits allowed under this chapter.
- Utah Code § 59-10-201 · Taxation of resident trusts and estates.
- Utah Code § 59-10-201.1 · State taxable income of a resident estate or trust defined.
- Utah Code § 59-10-202 · Additions to and subtractions from unadjusted income of a resident or nonresident estate or trust.
- Utah Code § 59-10-204 · State taxable income of a nonresident estate or trust.
- Utah Code § 59-10-205 · Tax on nonresident estate or trust.
- Utah Code § 59-10-207 · Share of a nonresident estate or trust and beneficiaries in state taxable income.
- Utah Code § 59-10-209.1 · Adjustments to unadjusted income.
- Utah Code § 59-10-210 · Fiduciary adjustments.
- Utah Code § 59-10-401 · Definitions.
- Utah Code § 59-10-402 · Requirement of withholding -- Exceptions.
- Utah Code § 59-10-403 · Circumstances under which an employer is not required to deduct and withhold a tax.
- Utah Code § 59-10-404 · Extension of withholding to payments other than wages.
- Utah Code § 59-10-405 · Voluntary withholding agreements.
- Utah Code § 59-10-405.5 · Definitions -- Withholding tax license requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds -- Exception.
- Utah Code § 59-10-406 · Collection and payment of tax -- Forms filed electronically.
- Utah Code § 59-10-407 · Withholding tax prepayments.
- Utah Code § 59-10-408 · Withholding rules -- Agreements with federal government.
- Utah Code § 59-10-501 · Rulemaking authority -- Federal income tax return information.
- Utah Code § 59-10-502 · Persons required to file returns.
- Utah Code § 59-10-503 · Returns by husband and wife.
- Utah Code § 59-10-504 · Returns made by fiduciaries and receivers.
- Utah Code § 59-10-505 · Return by minor.
- Utah Code § 59-10-507 · Return by a pass-through entity.
- Utah Code § 59-10-508 · Returns with respect to common trust funds.
- Utah Code § 59-10-509 · Notice of qualification as fiduciary.
- Utah Code § 59-10-510 · Return of electing small business corporation.
- Utah Code § 59-10-511 · Statement of tax withheld.
- Utah Code § 59-10-512 · Signing of returns and other documents.
- Utah Code § 59-10-513 · Verifications of returns.
- Utah Code § 59-10-514 · Return filing requirements -- Rulemaking authority.
- Utah Code § 59-10-514.1 · Definitions -- Requirement to file returns by electronic means -- Exceptions -- Waiver.
- Utah Code § 59-10-515 · Place and time for filing other documents.
- Utah Code § 59-10-516 · Filing extension -- Payment of tax -- Penalty -- Foreign residency.
- Utah Code § 59-10-517 · Timely mailing treated as timely filing and paying.
- Utah Code § 59-10-518 · Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.
- Utah Code § 59-10-519 · Place for filing returns or other documents.
- Utah Code § 59-10-520 · Time and place for paying tax shown on returns.
- Utah Code § 59-10-522 · Extension of time for paying tax.
- Utah Code § 59-10-527 · Assessment authority.
- Utah Code § 59-10-529 · Overpayment of tax -- Credits -- Refunds.
- Utah Code § 59-10-529.1 · Time period for commission to issue a refund.
- Utah Code § 59-10-531 · Claims for refund or credit.
- Utah Code § 59-10-536 · Assessment and collection of tax -- Change on federal income tax return -- Taxpayer requirement to make certain filings with the commission.
- Utah Code § 59-10-537 · Interest on underpayment, nonpayment, or extension of time for payment of tax.
- Utah Code § 59-10-538 · Interest on overpayments.