{"data":{"id":"us-ut/utah-code-59-10-504","jurisdiction":"us-ut","citation":"Utah Code § 59-10-504","heading":"Returns made by fiduciaries and receivers.","body":"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.","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-S504.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"faf656caa278fd77556a83b444c91b5a2b1e2a8e03bbda4ccedf14436ed047bc","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-503","next":"us-ut/utah-code-59-10-505"},"notice":"GroundRules: Original legal text. Not legal advice."}