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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 Admi...
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Section 515 - Place and time for filing other d...
Section 515 - Place and time for filing other documents.
UT Code § 59-10-515 (2019) (N/A)
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Section 514.1 - Definitions -- Requirement to file returns by electronic means -- Exceptions -- Waiver.
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Section 516 - Filing extension -- Payment of tax -- Penalty -- Foreign residency.