59-10-507. Return by a pass-through entity.
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/ut/title-59/chapter-10/59-10-507A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 5/5/2021
59-10-507. Return by a pass-through entity.
(1)As used in this section, "taxable year" means a year or other time period that would be a taxable year of a pass-through entity if the pass-through entity were subject to taxation under this chapter.
(2)A pass-through entity having any income derived from or connected with Utah sources shall make a return for the taxable year in accordance with Section 59-10-514 .
Amended by Chapter 367 , 2021 General Session