Utah · Statutes
Chapter 59-10 — Individual Income Tax Act
144 sections
144 sections
- Utah Code § 59-10-103Definitions.
- Utah Code § 59-10-103.1Information to be contained on individual income tax returns or booklets.
- Utah Code § 59-10-104Tax basis -- Tax rate -- Exemption.
- Utah Code § 59-10-104.1Exemption from taxation.
- Utah Code § 59-10-110Disallowance of federal tax credits.
- Utah Code § 59-10-114Additions to and subtractions from adjusted gross income of an individual.
- Utah Code § 59-10-115Adjustments to adjusted gross income.
- Utah Code § 59-10-116Tax on nonresident individual -- Calculation -- Exemption.
- Utah Code § 59-10-116.1Exemption for out-of-state employee.
- Utah Code § 59-10-117State taxable income derived from Utah sources.
- Utah Code § 59-10-117.5Nonresident individual wage exemption.
- Utah Code § 59-10-118Division of income for tax purposes.
- Utah Code § 59-10-119Returns by husband and wife if husband or wife is a nonresident.
- Utah Code § 59-10-120Change of status as resident or nonresident.
- Utah Code § 59-10-121Proration when two returns required.
- Utah Code § 59-10-122Taxable year.
- Utah Code § 59-10-123Accounting method.
- Utah Code § 59-10-124Adjustments between taxable years after change in accounting method.
- Utah Code § 59-10-125Adjustment after change of accounting method.
- Utah Code § 59-10-126Business entities not subject to tax -- Exceptions.
- Utah Code § 59-10-136Domicile.
- Utah Code § 59-10-137Review of credits allowed under this chapter.
- Utah Code § 59-10-201Taxation of resident trusts and estates.
- Utah Code § 59-10-201.1State taxable income of a resident estate or trust defined.
- Utah Code § 59-10-202Additions to and subtractions from unadjusted income of a resident or nonresident estate or trust.
- Utah Code § 59-10-204State taxable income of a nonresident estate or trust.
- Utah Code § 59-10-205Tax on nonresident estate or trust.
- Utah Code § 59-10-207Share of a nonresident estate or trust and beneficiaries in state taxable income.
- Utah Code § 59-10-209.1Adjustments to unadjusted income.
- Utah Code § 59-10-210Fiduciary adjustments.
- Utah Code § 59-10-401Definitions.
- Utah Code § 59-10-402Requirement of withholding -- Exceptions.
- Utah Code § 59-10-403Circumstances under which an employer is not required to deduct and withhold a tax.
- Utah Code § 59-10-404Extension of withholding to payments other than wages.
- Utah Code § 59-10-405Voluntary withholding agreements.
- Utah Code § 59-10-405.5Definitions -- Withholding tax license requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds -- Exception.
- Utah Code § 59-10-406Collection and payment of tax -- Forms filed electronically.
- Utah Code § 59-10-407Withholding tax prepayments.
- Utah Code § 59-10-408Withholding rules -- Agreements with federal government.
- Utah Code § 59-10-501Rulemaking authority -- Federal income tax return information.
- Utah Code § 59-10-502Persons required to file returns.
- Utah Code § 59-10-503Returns by husband and wife.
- Utah Code § 59-10-504Returns made by fiduciaries and receivers.
- Utah Code § 59-10-505Return by minor.
- Utah Code § 59-10-507Return by a pass-through entity.
- Utah Code § 59-10-508Returns with respect to common trust funds.
- Utah Code § 59-10-509Notice of qualification as fiduciary.
- Utah Code § 59-10-510Return of electing small business corporation.
- Utah Code § 59-10-511Statement of tax withheld.
- Utah Code § 59-10-512Signing of returns and other documents.
- Utah Code § 59-10-513Verifications of returns.
- Utah Code § 59-10-514Return filing requirements -- Rulemaking authority.
- Utah Code § 59-10-514.1Definitions -- Requirement to file returns by electronic means -- Exceptions -- Waiver.
- Utah Code § 59-10-515Place and time for filing other documents.
- Utah Code § 59-10-516Filing extension -- Payment of tax -- Penalty -- Foreign residency.
- Utah Code § 59-10-517Timely mailing treated as timely filing and paying.
- Utah Code § 59-10-518Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.
- Utah Code § 59-10-519Place for filing returns or other documents.
- Utah Code § 59-10-520Time and place for paying tax shown on returns.
- Utah Code § 59-10-522Extension of time for paying tax.
- Utah Code § 59-10-527Assessment authority.
- Utah Code § 59-10-529Overpayment of tax -- Credits -- Refunds.
- Utah Code § 59-10-529.1Time period for commission to issue a refund.
- Utah Code § 59-10-531Claims for refund or credit.
- Utah Code § 59-10-536Assessment and collection of tax -- Change on federal income tax return -- Taxpayer requirement to make certain filings with the commission.
- Utah Code § 59-10-537Interest on underpayment, nonpayment, or extension of time for payment of tax.
- Utah Code § 59-10-538Interest on overpayments.
- Utah Code § 59-10-539Penalties and interest.
- Utah Code § 59-10-541Violations -- Civil and criminal penalties.
- Utah Code § 59-10-544General powers and duties of the commission -- Deposit, distribution, or credit of revenues -- Refund reverts to state under certain circumstances.
- Utah Code § 59-10-546Application of former law.
- Utah Code § 59-10-552Carry forward of expired or repealed tax credit.
- Utah Code § 59-10-1002Definitions.
- Utah Code § 59-10-1002.1Removal of tax credit from tax return and prohibition on claiming a tax credit -- Conditions for removal and prohibition on claiming a tax credit -- Commission publishing requirements.
- Utah Code § 59-10-1002.2Apportionment of tax credits.
- Utah Code § 59-10-1003Tax credit for tax paid by individual to another state.
- Utah Code § 59-10-1004Tax credit for cash contributions to sheltered workshops.
- Utah Code § 59-10-1005Tax credit for at-home parent.
- Utah Code § 59-10-1006Historic preservation tax credit.
- Utah Code § 59-10-1007Recycling market development zones tax credits.
- Utah Code § 59-10-1010Utah low-income housing tax credit.
- Utah Code § 59-10-1012Tax credits for research activities conducted in the state -- Carry forward -- Commission to report modification or repeal of certain federal provisions -- Revenue and Taxation Interim Committee study.
- Utah Code § 59-10-1014Nonrefundable clean energy systems tax credits -- Definitions -- Certification -- Rulemaking authority.
- Utah Code § 59-10-1015Definitions -- Tax credit for live organ donation expenses -- Rulemaking authority.
- Utah Code § 59-10-1017Utah Educational Savings Plan tax credit.
- Utah Code § 59-10-1018Definitions -- Nonrefundable taxpayer tax credits.
- Utah Code § 59-10-1019Definitions -- Nonrefundable retirement tax credit.
- Utah Code § 59-10-1020Nonrefundable estate or trust tax credit.
- Utah Code § 59-10-1022Nonrefundable tax credit for capital gain transactions.
- Utah Code § 59-10-1023Nonrefundable tax credit for amounts paid under a health benefit plan.
- Utah Code § 59-10-1025Nonrefundable tax credit for investment in certain life science establishments.
- Utah Code § 59-10-1027Nonrefundable tax credit for combat related death.
- Utah Code § 59-10-1028Nonrefundable tax credit for capital gain transactions on the exchange of one form of legal tender for another form of legal tender.
- Utah Code § 59-10-1031Nonrefundable tax credit for employing a recently deployed veteran.
- Utah Code § 59-10-1032Nonrefundable tax credit for employment of a person who is homeless.
- Utah Code § 59-10-1033.1Tax credit related to alternative fuel heavy duty vehicles.
- Utah Code § 59-10-1034Nonrefundable high cost infrastructure development tax credit.
- Utah Code § 59-10-1035Nonrefundable tax credit for contribution to state Achieving a Better Life Experience Program account.
- Utah Code § 59-10-1036Nonrefundable tax credit for military survivor benefits.
- Utah Code § 59-10-1037Nonrefundable enterprise zone tax credit.