{"data":{"id":"us-ut/utah-code-59-10-502","jurisdiction":"us-ut","citation":"Utah Code § 59-10-502","heading":"Persons required to file returns.","body":"An income tax return with respect to the tax imposed by this chapter shall be filed by:\n(1) every resident individual, estate, or trust required to file a federal income tax return for the taxable year; and\n(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.","path":["Title 59 Revenue and Taxation","Chapter 59-10 Individual Income Tax Act","Part 59-10-5 Procedure and Administration"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter10/59-10-S502.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"d47cd13b62232a1852b6dcf8b1e42c36fb4a5a64d986699c87d0e00c6f6af83d","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-501","next":"us-ut/utah-code-59-10-503"},"notice":"GroundRules: Original legal text. Not legal advice."}