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us-ut/statute/title-59/chapter-59-10/part-59-10-5 — Procedure and Administration · Axiom
Axiom
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Utah
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Statutes
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Title 59
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§ chapter-59-10
Procedure and Administration
33 sections
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.
59-10-529.1
Time period for commission to issue a refund.
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.
59-10-552
Carry forward of expired or repealed tax credit.
