Section 502 - Persons required to file returns.

UT Code § 59-10-502 (2019) (N/A)
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(1) every resident individual, estate, or trust required to file a federal income tax return for the taxable year; and

(2) every nonresident individual, estate, or trust having federal gross income derived from sources within the state for the taxable year and required to file a federal income tax return for such taxable year.