{"data":{"id":"us-ut/utah-code-59-10-513","jurisdiction":"us-ut","citation":"Utah Code § 59-10-513","heading":"Verifications of returns.","body":"Except as the commission shall otherwise provide by rule, any return, declaration, statement, or other document required to be made under any provision of this chapter, or under rules promulgated hereunder, shall contain or be verified by a written declaration that it is made under the penalties of perjury.","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-S513.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"a7de8bbd03022a9b54c898be84d3b565f020597ef2bb31fa00ba227b64b01847","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-512","next":"us-ut/utah-code-59-10-514"},"notice":"GroundRules: Original legal text. Not legal advice."}