STATE STATUTES & CODES

UTAH STATUTES AND CODES

Chapter 10 - Individual Income Tax Act

• 59-10-101 - Short title.
• 59-10-103 - Definitions.
• 59-10-103.1 - Information to be contained on individual income tax returns and booklets.
• 59-10-104 - Tax basis -- Tax rate -- Exemption.
• 59-10-104.1 - Exemption from taxation.
• 59-10-110 - Disallowance of federal tax credits.
• 59-10-114 - Additions to and subtractions from adjusted gross income of an individual.
• 59-10-115 - Adjustments to adjusted gross income.
• 59-10-116 - Tax on nonresident individual -- Calculation -- Exemption.
• 59-10-117 - State taxable income derived from Utah sources.
• 59-10-118 - Division of income for tax purposes.
• 59-10-119 - Returns by husband and wife if husband or wife is a nonresident.
• 59-10-120 - Change of status as resident or nonresident.
• 59-10-121 - Proration when two returns required.
• 59-10-122 - Taxable year.
• 59-10-123 - Accounting method.
• 59-10-124 - Adjustments between taxable years after change in accounting method.
• 59-10-125 - Adjustment after change of accounting method.
• 59-10-126 - Business entities not subject to tax -- Exceptions.
• 59-10-201 - Taxation of resident trusts and estates.
• 59-10-201.1 - State taxable income of a resident estate or trust defined.
• 59-10-202 - Additions to and subtractions from unadjusted income of a resident or nonresident estate or trust.
• 59-10-204 - State taxable income of a nonresident estate or trust.
• 59-10-205 - Tax on nonresident estate or trust.
• 59-10-207 - Share of a nonresident estate or trust and beneficiaries in state taxable income.
• 59-10-209.1 - Adjustments to unadjusted income.
• 59-10-210 - Fiduciary adjustments.
• 59-10-401 - Definitions.
• 59-10-402 - Requirement of withholding.
• 59-10-403 - Employees incurring no income tax liability.
• 59-10-404 - Extension of withholding to payments other than wages.
• 59-10-405 - Voluntary withholding agreements.
• 59-10-405.5 - Definitions -- Withholding tax license requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.
• 59-10-406 - Collection and payment of tax.
• 59-10-407 - Withholding tax prepayments.
• 59-10-408 - Withholding rules -- Agreements with federal government.
• 59-10-501 - Rulemaking authority -- Federal income tax return information.
• 59-10-502 - Persons required to file returns.
• 59-10-503 - Returns by husband and wife.
• 59-10-504 - Returns made by fiduciaries and receivers.
• 59-10-505 - Return by minor.
• 59-10-507 - Return by a pass-through entity.
• 59-10-508 - Returns with respect to common trust funds.
• 59-10-509 - Notice of qualification as fiduciary.
• 59-10-510 - Return of electing small business corporation.
• 59-10-511 - Statement of tax withheld.
• 59-10-512 - Signing of returns and other documents.
• 59-10-513 - Verifications of returns.
• 59-10-514 - Return filing requirements -- Rulemaking authority.
• 59-10-514.1 - Definitions -- Requirement to file returns by electronic means -- Exceptions -- Waiver.
• 59-10-515 - Place and time for filing other documents.
• 59-10-516 - Filing extension -- Payment of tax -- Penalty -- Foreign residency.
• 59-10-517 - Timely mailing treated as timely filing and paying.
• 59-10-518 - Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.
• 59-10-519 - Place for filing returns or other documents.
• 59-10-520 - Time and place for paying tax shown on returns.
• 59-10-522 - Extension of time for paying tax.
• 59-10-527 - Assessment authority.
• 59-10-529 - Overpayment of tax -- Credits -- Refunds.
• 59-10-531 - Claims for refund or credit.
• 59-10-536 - Assessment and collection of tax -- Change on federal income tax return -- Taxpayer requirement to make certain filings with the commission.
• 59-10-537 - Interest on underpayment, nonpayment, or extension of time for payment of tax.
• 59-10-538 - Interest on overpayments.
• 59-10-539 - Penalties and interest.
• 59-10-541 - Violations -- Civil and criminal penalties.
• 59-10-544 - General powers and duties of the commission -- Deposit, distribution, or credit of revenues -- Refund reverts to state under certain circumstances.
• 59-10-546 - Application of former law.
• 59-10-1001 - Title.
• 59-10-1002 - Definitions.
• 59-10-1002.1 - Removal of tax credit from tax return and prohibition on claiming or carrying forward a tax credit -- Conditions for removal and prohibition on claiming or carrying forward a tax credit
• 59-10-1002.2 - Apportionment of tax credits.
• 59-10-1003 - Tax credit for tax paid by individual to another state.
• 59-10-1004 - Tax credit for cash contributions to sheltered workshops.
• 59-10-1005 - Tax credit for at-home parent.
• 59-10-1006 - Historic preservation tax credit.
• 59-10-1007 - Recycling market development zones tax credit.
• 59-10-1009 - Definitions -- Cleaner burning fuels tax credit.
• 59-10-1010 - Utah low-income housing tax credit.
• 59-10-1011 - Tutoring tax credits for disabled dependents.
• 59-10-1012 - Tax credits for research activities conducted in the state -- Carry forward -- Commission to report modification or repeal of certain federal provisions -- Utah Tax Review Commission stud
• 59-10-1013 - Tax credits for machinery, equipment, or both primarily used for conducting qualified research or basic research -- Carry forward -- Commission to report modification or repeal of certain
• 59-10-1014 - Renewable energy systems tax credit -- Definitions -- Limitations -- Certification -- Rulemaking authority.
• 59-10-1015 - Definitions -- Tax credit for live organ donation expenses -- Rulemaking authority.
• 59-10-1017 - Utah Educational Savings Plan tax credit.
• 59-10-1018 - Definitions -- Nonrefundable taxpayer tax credits.
• 59-10-1019 - Definitions -- Nonrefundable retirement tax credits.
• 59-10-1020 - Nonrefundable estate or trust tax credit.
• 59-10-1021 - Nonrefundable medical care savings account tax credit.
• 59-10-1022 - Nonrefundable tax credit for capital gain transactions.
• 59-10-1023 - Nonrefundable tax credit for amounts paid under a health benefit plan.
• 59-10-1024 - Nonrefundable tax credit for qualifying solar projects.
• 59-10-1101 - Title.
• 59-10-1102 - Definitions.
• 59-10-1103 - Tax credit for pass-through entity taxpayer.
• 59-10-1104 - Tax credit for adoption of a child who has a special need.
• 59-10-1105 - Tax credit for hand tools used in farming operations -- Procedures for refund -- Transfers from General Fund to Education Fund -- Rulemaking authority.
• 59-10-1106 - Refundable renewable energy tax credit.
• 59-10-1107 - Refundable economic development tax credit.
• 59-10-1108 - Refundable motion picture tax credit.
• 59-10-1301 - Title.
• 59-10-1302 - Definitions.
• 59-10-1303 - Contributions -- Amount -- Procedure for designating a contribution -- Joint return -- Contribution irrevocable.
• 59-10-1304 - Removal of designation and prohibitions on collection for certain contributions on income tax form -- Conditions for removal and prohibitions on collection -- Commission reporting require
• 59-10-1305 - Nongame wildlife contribution -- Credit to Wildlife Resources Account.
• 59-10-1306 - Homeless contribution -- Credit to Pamela Atkinson Homeless Account.
• 59-10-1307 - Contributions for education.
• 59-10-1308 - Children's organ transplants contribution -- Credit to Kurt Oscarson Children's Organ Transplant Account.
• 59-10-1310 - Contribution to Cat and Dog Community Spay and Neuter Program Restricted Account.
• 59-10-1311 - Election Campaign Fund contribution -- Transfer from General Fund -- Form and procedure.
• 59-10-1312 - Election Campaign Fund -- Creation -- Funding for account -- Disbursement and distribution -- State treasurer requirement to provide a list of contributions designated to each political p
• 59-10-1313 - Contribution to a Utah Educational Savings Plan account.
• 59-10-1314 - Contribution to Methamphetamine Housing Reconstruction and Rehabilitation Fund.
• 59-10-1401 - Title.
• 59-10-1402 - Definitions.
• 59-10-1403 - Income tax treatment of a pass-through entity -- Returns -- Classification same as under Internal Revenue Code.
• 59-10-1403.1 - Income tax treatment of a pass-through entity taxpayer -- Return filing requirements.
• 59-10-1403.2 - Pass-through entity payment or withholding of tax on behalf of a pass-through entity taxpayer -- Exceptions to payment or withholding requirement -- Procedures and requirements -- Failu
• 59-10-1404 - Character of an item of income, gain, loss, deduction, or credit.
• 59-10-1404.5 - Resident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit of a pass-through entity
• 59-10-1405 - Nonresident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit of a pass-through entit

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