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U.S. State Codes
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Utah
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Title 59 - Revenue and Taxa...
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Chapter 10 - Individual Inc...
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Part 5 - Procedure and Administration
Part 5 - Procedure and Administration
Section 501 - Rulemaking authority -- Federal income tax return information.
Section 502 - Persons required to file returns.
Section 503 - Returns by husband and wife.
Section 504 - Returns made by fiduciaries and receivers.
Section 505 - Return by minor.
Section 507 - Return by a pass-through entity.
Section 508 - Returns with respect to common trust funds.
Section 509 - Notice of qualification as fiduciary.
Section 510 - Return of electing small business corporation.
Section 511 - Statement of tax withheld.
Section 512 - Signing of returns and other documents.
Section 513 - Verifications of returns.
Section 514 - Return filing requirements -- Rulemaking authority.
Section 514.1 - Definitions -- Requirement to file returns by electronic means -- Exceptions -- Waiver.
Section 515 - Place and time for filing other documents.
Section 516 - Filing extension -- Payment of tax -- Penalty -- Foreign residency.
Section 517 - Timely mailing treated as timely filing and paying.
Section 518 - Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.
Section 519 - Place for filing returns or other documents.
Section 520 - Time and place for paying tax shown on returns.
Section 522 - Extension of time for paying tax.
Section 527 - Assessment authority.
Section 529 - Overpayment of tax -- Credits -- Refunds.
Section 529.1 - Time period for commission to issue a refund.
Section 531 - Claims for refund or credit.
Section 536 - Assessment and collection of tax -- Change on federal income tax return -- Taxpayer requirement to make certain filings with the commission.
Section 537 - Interest on underpayment, nonpayment, or extension of time for payment of tax.
Section 538 - Interest on overpayments.
Section 539 - Penalties and interest.
Section 541 - Violations -- Civil and criminal penalties.
Section 544 - General powers and duties of the commission -- Deposit, distribution, or credit of revenues -- Refund reverts to state under certain circumstances.
Section 546 - Application of former law.