{"data":{"id":"us-ut/utah-code-59-7-803","jurisdiction":"us-ut","citation":"Utah Code § 59-7-803","heading":"Filing returns -- Extension.","body":"(1) An organization subject to the tax imposed by this part shall file a state return on or before the date which the exempt organization is required to file its federal exempt organization business income tax return, including extensions.\n(2) If a valid federal extension is filed, the extension shall be considered valid for state purposes and payment of tax shall be made as provided in Section 59-7-507.","path":["Title 59 Revenue and Taxation","Chapter 59-7 Corporate Franchise and Income Taxes","Part 59-7-8 Unrelated Business Income"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter7/59-7-S803.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"1f675f1bc44e7f8fb7cb65a62bc5ef12b1dac884266154fbe51987d1c48b34d1","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-7-802","next":"us-ut/utah-code-59-7-804"},"notice":"GroundRules: Original legal text. Not legal advice."}