Coverage
Validation
What's possible
Build government systems on the law
Check a workflow
Reconcile primary sources
Ground AI models in citable law
Ask about benefits and taxes
Power products on rules you don't rebuild
Build a form
Simulate policy on real rules
Explore benefits cliffs
Simulate household impacts
All demos
Blog
About
Axiom
Citations
Slides
Team
Get started
loading…
us-ut/statute/title-59/chapter-59-10/part-59-10-14 — Pass-Through Entities and Pass-Through Entity Taxpayers Act · Axiom
Axiom
/
Utah
/
Statutes
/
Title 59
/
§ chapter-59-10
Pass-Through Entities and Pass-Through Entity Taxpayers Act
8 sections
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 -- Failure to pay or withhold a tax on behalf of a pass-through entity taxpayer.
59-10-1403.3
Refund of amounts paid or withheld for a pass-through entity.
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 entity -- In determining source of nonresident pass-through entity taxpayer's income certain provisions of pass-through entity agreement may not be considered -- Rulemaking authority.
