GroundRules
Utah Code § 59-1-1802: Reporting by payment settlement entity.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-1 General Taxation Policies
- Part 59-1-18 Reportable Transactions by Persons Other than Taxpayers
A payment settlement entity that is required to file a return in accordance with 26 U.S.C. Sec. 6050W shall file a return containing the same information with the commission for each participating payee with an address in Utah:
(1) electronically;
(2) in a format approved by the commission; and
(3) within 30 days after the day on which the payment settlement entity is required to file a return with the Internal Revenue Service.
Collected 2026-09-03T11:34:33Z. Source file · JSON