GroundRules
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- Utah Code § 59-10-539 · Penalties and interest.
- Utah Code § 59-10-541 · Violations -- Civil and criminal penalties.
- Utah Code § 59-10-544 · General powers and duties of the commission -- Deposit, distribution, or credit of revenues -- Refund reverts to state under certain circumstances.
- Utah Code § 59-10-546 · Application of former law.
- Utah Code § 59-10-552 · Carry forward of expired or repealed tax credit.
- Utah Code § 59-10-1002 · Definitions.
- Utah Code § 59-10-1002.1 · Removal of tax credit from tax return and prohibition on claiming a tax credit -- Conditions for removal and prohibition on claiming a tax credit -- Commission publishing requirements.
- Utah Code § 59-10-1002.2 · Apportionment of tax credits.
- Utah Code § 59-10-1003 · Tax credit for tax paid by individual to another state.
- Utah Code § 59-10-1004 · Tax credit for cash contributions to sheltered workshops.
- Utah Code § 59-10-1005 · Tax credit for at-home parent.
- Utah Code § 59-10-1006 · Historic preservation tax credit.
- Utah Code § 59-10-1007 · Recycling market development zones tax credits.
- Utah Code § 59-10-1010 · Utah low-income housing tax credit.
- Utah Code § 59-10-1012 · Tax credits for research activities conducted in the state -- Carry forward -- Commission to report modification or repeal of certain federal provisions -- Revenue and Taxation Interim Committee study.
- Utah Code § 59-10-1014 · Nonrefundable clean energy systems tax credits -- Definitions -- Certification -- Rulemaking authority.
- Utah Code § 59-10-1015 · Definitions -- Tax credit for live organ donation expenses -- Rulemaking authority.
- Utah Code § 59-10-1017 · Utah Educational Savings Plan tax credit.
- Utah Code § 59-10-1018 · Definitions -- Nonrefundable taxpayer tax credits.
- Utah Code § 59-10-1019 · Definitions -- Nonrefundable retirement tax credit.
- Utah Code § 59-10-1020 · Nonrefundable estate or trust tax credit.
- Utah Code § 59-10-1022 · Nonrefundable tax credit for capital gain transactions.
- Utah Code § 59-10-1023 · Nonrefundable tax credit for amounts paid under a health benefit plan.
- Utah Code § 59-10-1025 · Nonrefundable tax credit for investment in certain life science establishments.
- Utah Code § 59-10-1027 · Nonrefundable tax credit for combat related death.
- Utah Code § 59-10-1028 · Nonrefundable tax credit for capital gain transactions on the exchange of one form of legal tender for another form of legal tender.
- Utah Code § 59-10-1031 · Nonrefundable tax credit for employing a recently deployed veteran.
- Utah Code § 59-10-1032 · Nonrefundable tax credit for employment of a person who is homeless.
- Utah Code § 59-10-1033.1 · Tax credit related to alternative fuel heavy duty vehicles.
- Utah Code § 59-10-1034 · Nonrefundable high cost infrastructure development tax credit.
- Utah Code § 59-10-1035 · Nonrefundable tax credit for contribution to state Achieving a Better Life Experience Program account.
- Utah Code § 59-10-1036 · Nonrefundable tax credit for military survivor benefits.
- Utah Code § 59-10-1037 · Nonrefundable enterprise zone tax credit.
- Utah Code § 59-10-1038 · Nonrefundable rural job creation tax credit.
- Utah Code § 59-10-1041 · Nonrefundable tax credit for a donation to the Carson Smith Opportunity Scholarship Program.
- Utah Code § 59-10-1042 · Nonrefundable tax credit for social security benefits.
- Utah Code § 59-10-1043 · Nonrefundable tax credit for military retirement.
- Utah Code § 59-10-1044 · Nonrefundable earned income tax credit.
- Utah Code § 59-10-1045 · Nonrefundable tax credit for taxes paid by pass-through entity.
- Utah Code § 59-10-1046 · Nonrefundable adoption expense tax credit.
- Utah Code § 59-10-1047 · Nonrefundable child tax credit.
- Utah Code § 59-10-1048 · Nonrefundable tax credits for employer-provider child care.
- Utah Code § 59-10-1102 · Definitions.
- Utah Code § 59-10-1102.1 · Apportionment of tax credit.
- Utah Code § 59-10-1102.2 · Removal of tax credit from tax return and prohibition on claiming a tax credit -- Conditions for removal and prohibition on claiming a tax credit -- Commission publishing requirements.
- Utah Code § 59-10-1103 · Tax credit for pass-through entity taxpayer.
- Utah Code § 59-10-1105 · Tax credit for hand tools used in farming operations -- Procedures for refund -- Transfers from General Fund to Income Tax Fund -- Rulemaking authority.
- Utah Code § 59-10-1106 · Refundable clean energy systems tax credits -- Definitions -- Certification -- Rulemaking authority.
- Utah Code § 59-10-1107 · Refundable economic development tax credit.
- Utah Code § 59-10-1108 · Refundable motion picture tax credit.
- Utah Code § 59-10-1111 · Refundable tax credit for psychiatrists, psychiatric mental health nurse practitioners, and volunteer retired psychiatrists.
- Utah Code § 59-10-1113 · Refundable tax credit for nonrenewable hydrogen production system.
- Utah Code § 59-10-1114 · Refundable adoption expense tax credit.
- Utah Code § 59-10-1302 · Definitions.
- Utah Code § 59-10-1303 · Contributions -- Amount -- Procedure for designating a contribution -- Joint return -- Contribution irrevocable.
- Utah Code § 59-10-1304 · Removal of designation and prohibitions on collection for certain contributions on income tax return -- Conditions for removal and prohibitions on collection -- Commission publication requirements.
- Utah Code § 59-10-1306 · Homeless contribution -- Credit to Pamela Atkinson Homeless Account.
- Utah Code § 59-10-1307 · Contributions for education.
- Utah Code § 59-10-1308 · Children's organ transplants contribution -- Credit to Kurt Oscarson Children's Organ Transplant Account.
- Utah Code § 59-10-1311 · Election Campaign Fund contribution -- Transfer from General Fund -- Form and procedure.
- Utah Code § 59-10-1312 · Election Campaign Fund -- Creation -- Funding for account -- Disbursement and distribution -- State treasurer requirement to provide a list of contributions designated to each political party.
- Utah Code § 59-10-1313 · Contribution to a Utah Educational Savings Plan account.
- Utah Code § 59-10-1319 · Contribution to Clean Air Fund.
- Utah Code § 59-10-1320 · Contribution to the Governor's Suicide Prevention Fund.
- Utah Code § 59-10-1321 · Contribution to the Nonprofit Capacity Fund.
- Utah Code § 59-10-1322 · Contribution to Diapering Supplies Fund.
- Utah Code § 59-10-1323 · Contribution to the Statewide Hunger Relief Fund.
- Utah Code § 59-10-1324 · Contribution to the School Meals Debt Relief Fund.
- Utah Code § 59-10-1325 · Contribution to the Citizenship Scholarship Fund.
- Utah Code § 59-10-1402 · Definitions.
- Utah Code § 59-10-1403 · Income tax treatment of a pass-through entity -- Returns -- Classification same as under Internal Revenue Code.
- Utah Code § 59-10-1403.1 · Income tax treatment of a pass-through entity taxpayer -- Return filing requirements.
- Utah Code § 59-10-1403.2 · Pass-through entity payment or withholding of tax on behalf of a pass-through entity taxpayer -- Exceptions to payment or withholding requirement -- Procedures and requirements -- Failure to pay or withhold a tax on behalf of a pass-through entity taxpayer.
- Utah Code § 59-10-1403.3 · Refund of amounts paid or withheld for a pass-through entity.
- Utah Code § 59-10-1404 · Character of an item of income, gain, loss, deduction, or credit.
- Utah Code § 59-10-1404.5 · Resident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit of a pass-through entity.
- Utah Code § 59-10-1405 · Nonresident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit of a pass-through entity -- In determining source of nonresident pass-through entity taxpayer's income certain provisions of pass-through entity agreement may not be considered -- Rulemaking authority.
- Utah Code § 59-12-102 · Definitions.
- Utah Code § 59-12-102.3 · Authority to enter into agreement -- Delegates.
- Utah Code § 59-12-103 · Sales and use tax base -- Rates -- Effective dates -- Use of sales and use tax revenue.
- Utah Code § 59-12-104 · Exemptions.
- Utah Code § 59-12-104.1 · Exemptions for religious or charitable institutions.
- Utah Code § 59-12-104.2 · Exemption for accommodations and services taxed by the Navajo Nation.
- Utah Code § 59-12-104.3 · Credit for certain repossessions of a motor vehicle.
- Utah Code § 59-12-104.4 · Seller recordkeeping for purposes of higher education textbook exemption -- Rulemaking authority.
- Utah Code § 59-12-104.5 · Revenue and Taxation Interim Committee review of sales and use taxes.
- Utah Code § 59-12-104.6 · Procedure for claiming a sales and use tax exemption for certain lodging related purchases -- Rulemaking authority -- Applicability of section.
- Utah Code § 59-12-104.10 · Exemption from sales tax for cannabis.
- Utah Code § 59-12-104.11 · Sales tax due for motor vehicle with adaptive driving equipment.
- Utah Code § 59-12-106 · Definitions -- Sales and use tax license requirements -- Penalty -- Application process and requirements -- No fee -- Bonds -- Presumption of taxability -- Exemption certificates -- Exemption certificate license number to accompany contract bids.
- Utah Code § 59-12-107 · Definitions -- Collection, remittance, and payment of tax by sellers or other persons -- Returns -- Reports -- Direct payment by purchaser of vehicle -- Other liability for collection -- Rulemaking authority -- Credits -- Treatment of bad debt -- Penalties and interest.
- Utah Code § 59-12-107.1 · Direct payment permit.
- Utah Code § 59-12-107.6 · Marketplace facilitator collection, remittance, and payment of sales tax obligation -- Marketplace seller collection, remittance, and payment of sales tax obligation -- Liability for collection.
- Utah Code § 59-12-108 · Monthly payment -- Amount of tax a seller may retain -- Penalty -- Certain amounts allocated to local taxing jurisdictions.
- Utah Code § 59-12-109 · Confidentiality of information.
- Utah Code § 59-12-110 · Refunds procedures.
- Utah Code § 59-12-110.1 · Refund or credit for taxes overpaid by a purchaser -- Seller reasonable business practice.
- Utah Code § 59-12-111 · Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority.
- Utah Code § 59-12-112 · Tax a lien when selling business -- Liability of purchaser.
- Utah Code § 59-12-116 · License and tax in addition to other licenses and taxes.