{"data":{"id":"us-ut/utah-code-59-10-507","jurisdiction":"us-ut","citation":"Utah Code § 59-10-507","heading":"Return by a pass-through entity.","body":"(1) As used in this section, \"taxable year\" means a year or other time period that would be a taxable year of a pass-through entity if the pass-through entity were subject to taxation under this chapter.\n(2) A pass-through entity having any income derived from or connected with Utah sources shall make a return for the taxable year in accordance with Section 59-10-514.","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-S507.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"22b8f05bbc96c60c0d0ed35206e8933a1478baab6c8af2743a5448f9a95c7610","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-505","next":"us-ut/utah-code-59-10-508"},"notice":"GroundRules: Original legal text. Not legal advice."}