GroundRules
Utah Code § 59-10-502: Persons required to file returns.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-10 Individual Income Tax Act
- Part 59-10-5 Procedure and Administration
An income tax return with respect to the tax imposed by this chapter shall be filed by:
(1) every resident individual, estate, or trust required to file a federal income tax return for the taxable year; and
(2) every nonresident individual, estate, or trust having federal gross income derived from sources within the state for the taxable year and required to file a federal income tax return for such taxable year.
Collected 2026-09-03T11:34:33Z. Source file · JSON