{"data":{"id":"us-ut/utah-code-59-1-213","jurisdiction":"us-ut","citation":"Utah Code § 59-1-213","heading":"Annual report on Internal Revenue Code changes.","body":"(1) The commission shall annually provide an electronic report to the Revenue and Taxation Interim Committee on or before October 1 concerning the impacts of the reliance of this title on the Internal Revenue Code, including:\n(a) any modification to the Internal Revenue Code that is likely to have a fiscal impact on state revenues:\n(i) that became effective:\n(A) if the commission is preparing its initial report in accordance with this section, during the previous calendar year; or\n(B) if the commission has prepared a previous report in accordance with this section, after the most recent report prepared in accordance with this section; or\n(ii) that have been enacted and will become effective prior to the end of the calendar year that begins January 1 following the current report prepared in accordance with this section;\n(b) the fiscal impacts a modification described in Subsection (1)(a) may have on state revenues; and\n(c) statutory or administrative options to:\n(i) implement the effects on this title of a modification described in Subsection (1)(a); or\n(ii) change this title to prevent this title from implementing a modification described in Subsection (1)(a).\n(2) In a year in which the commission, the Office of the Legislative Fiscal Analyst, and the Governor's Office of Planning and Budget predict a material increase in state income tax revenue for the next fiscal year by consensus in accordance with Section 59-1-214, the commission shall submit the report described in Subsection 59-1-214(4)(a) as part of the report required under this section for the same year.","path":["Title 59 Revenue and Taxation","Chapter 59-1 General Taxation Policies","Part 59-1-2 State Tax Commission"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter1/59-1-S213.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"8e5bc8b3e6ffe4f0c8c3e81afa7bd3fe9d13808ece2bd608653a95a1afdb0ac9","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-1-211","next":"us-ut/utah-code-59-1-213.1"},"notice":"GroundRules: Original legal text. Not legal advice."}