{"data":{"id":"us-ut/utah-code-59-1-1802","jurisdiction":"us-ut","citation":"Utah Code § 59-1-1802","heading":"Reporting by payment settlement entity.","body":"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:\n(1) electronically;\n(2) in a format approved by the commission; and\n(3) within 30 days after the day on which the payment settlement entity is required to file a return with the Internal Revenue Service.","path":["Title 59 Revenue and Taxation","Chapter 59-1 General Taxation Policies","Part 59-1-18 Reportable Transactions by Persons Other than Taxpayers"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter1/59-1-S1802.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"b00df054315dcc6f8ec8cb92de3211df61264b996980e3988340f55f9e7e16f1","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-1-1801","next":"us-ut/utah-code-59-1-1901"},"notice":"GroundRules: Original legal text. Not legal advice."}