{"data":{"id":"us-ut/utah-code-59-10-510","jurisdiction":"us-ut","citation":"Utah Code § 59-10-510","heading":"Return of electing small business corporation.","body":"An electing small business corporation, as defined in Section 1362, Internal Revenue Code, shall make a return for each taxable year, stating specifically:\n(1) the items of the electing small business corporation's gross income and the deductions allowable by Subtitle A, Internal Revenue Code;\n(2) the names and addresses of all persons owning stock in the electing small business corporation at any time during the taxable year;\n(3) the number of shares of stock owned by each shareholder at all times during the taxable year to each shareholder;\n(4) the date of each distribution to a shareholder; and\n(5) other information as the commission may prescribe by:\n(a) form; or\n(b) administrative rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.","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-S510.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"f9972fa62da55e0b806e8d604d8a067f2e2f7b3a9a39ea3236a83e2a0a0698b3","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-509","next":"us-ut/utah-code-59-10-511"},"notice":"GroundRules: Original legal text. Not legal advice."}