Utah Code § 59-10-502

Current with legislation effective through 5/2/2024

Section 59-10-502 - Persons required to file returns

An income tax return with respect to the tax imposed by this chapter shall be filed by:

(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.

Utah Code § 59-10-502

Renumbered and Amended by Chapter 2, 1987 General Session