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Utah · Through 2026 General Session

Utah Code § 59-10-504: Returns made by fiduciaries and receivers.

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Where this section sits in the code
  1. Title 59 Revenue and Taxation
  2. Chapter 59-10 Individual Income Tax Act
  3. Part 59-10-5 Procedure and Administration

Any fiduciary or receiver required to make a return for federal income tax purposes under the provisions of Section 6012(b) of the Internal Revenue Code shall make and file the corresponding state return for state income tax purposes.

Collected 2026-09-03T11:34:33Z. Source file · JSON

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