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Utah · Through 2026 General Session

Utah Code § 59-7-803: Filing returns -- Extension.

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Where this section sits in the code
  1. Title 59 Revenue and Taxation
  2. Chapter 59-7 Corporate Franchise and Income Taxes
  3. Part 59-7-8 Unrelated Business Income

(1) An organization subject to the tax imposed by this part shall file a state return on or before the date which the exempt organization is required to file its federal exempt organization business income tax return, including extensions.

(2) If a valid federal extension is filed, the extension shall be considered valid for state purposes and payment of tax shall be made as provided in Section 59-7-507.

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

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