Utah Code -- Title 59 -- Chapter 10 -- Individual Income Tax Act

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Updated: 28 May 2009

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59-10-101    Short title.
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59-10-103    Definitions.
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59-10-103.1    Information to be contained on individual income tax returns and booklets.
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59-10-104    Tax basis -- Tax rate -- Exemption.
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59-10-104.1    Exemption from taxation.
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59-10-110    Disallowance of federal tax credits.
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59-10-114    Additions to and subtractions from adjusted gross income of an individual.
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59-10-115    Adjustments to adjusted gross income.
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59-10-116    Tax on nonresident individual -- Calculation -- Exemption.
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59-10-117    State taxable income derived from Utah sources.
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59-10-118    Division of income for tax purposes.
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59-10-119    Returns by husband and wife if husband or wife is a nonresident.
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59-10-120    Change of status as resident or nonresident.
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59-10-121    Proration when two returns required.
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59-10-122    Taxable year.
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59-10-123    Accounting method.
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59-10-124    Adjustments between taxable years after change in accounting method.
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59-10-125    Adjustment after change of accounting method.
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59-10-126    Business entities not subject to tax -- Exceptions.
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59-10-201    Taxation of resident trusts and estates.
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59-10-201.1    State taxable income of a resident estate or trust defined.
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59-10-202    Additions to and subtractions from unadjusted income of a resident or nonresident estate or trust.
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59-10-204    State taxable income of a nonresident estate or trust.
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59-10-205    Tax on nonresident estate or trust.
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59-10-207    Share of a nonresident estate or trust and beneficiaries in state taxable income.
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59-10-209.1    Adjustments to unadjusted income.
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59-10-210    Fiduciary adjustments.
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59-10-401    Definitions.
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59-10-402    Requirement of withholding.
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59-10-403    Employees incurring no income tax liability.
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59-10-404    Extension of withholding to payments other than wages.
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59-10-405    Voluntary withholding agreements.
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59-10-405.5    Definitions -- Withholding tax license requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.
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59-10-406    Collection and payment of tax.
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59-10-407    Withholding tax prepayments.
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59-10-408    Withholding rules -- Agreements with federal government.
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59-10-501     Rulemaking authority -- Federal income tax return information.
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59-10-502    Persons required to file returns.
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59-10-503    Returns by husband and wife.
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59-10-504    Returns made by fiduciaries and receivers.
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59-10-505    Return by minor.
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59-10-507    Return by a pass-through entity.
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59-10-508    Returns with respect to common trust funds.
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59-10-509    Notice of qualification as fiduciary.
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59-10-510    Return of electing small business corporation.
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59-10-511    Statement of tax withheld.
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59-10-512    Signing of returns and other documents.
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59-10-513    Verifications of returns.
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59-10-514    Return filing requirements -- Rulemaking authority.
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59-10-514.1    Definitions -- Requirement to file returns using scan technology or by electronic means -- Exceptions -- Waiver.
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59-10-515    Place and time for filing other documents.
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59-10-516    Filing extension -- Payment of tax -- Penalty -- Foreign residency.
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59-10-517    Timely mailing treated as timely filing and paying.
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59-10-518    Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.
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59-10-519    Place for filing returns or other documents.
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59-10-520    Time and place for paying tax shown on returns.
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59-10-522    Extension of time for paying tax.
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59-10-527    Assessment authority.
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59-10-529    Overpayment of tax -- Credits -- Refunds.
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59-10-531    Claims for refund or credit.
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59-10-536    Assessment and collection of tax -- Change on federal income tax return -- Taxpayer requirement to make certain filings with the commission.
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59-10-537    Interest on underpayment, nonpayment, or extension of time for payment of tax.
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59-10-538    Interest on overpayments.
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59-10-539    Penalties and interest.
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59-10-541    Violations -- Civil and criminal penalties.
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59-10-544    General powers and duties of the commission -- Deposit, distribution, or credit of revenues -- Refund reverts to state under certain circumstances.
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59-10-546    Application of former law.
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59-10-1001    Title.
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59-10-1002    Definitions.
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59-10-1002.1    Removal of tax credit from tax return and prohibition on claiming or carrying forward a tax credit -- Conditions for removal and prohibition on claiming or carrying forward a tax credit -- Commission reporting requirements.
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59-10-1002.2    Apportionment of tax credits.
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59-10-1003    Tax credit for tax paid by individual to another state.
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59-10-1004    Tax credit for cash contributions to sheltered workshops.
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59-10-1005    Tax credit for at-home parent.
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59-10-1006    Historic preservation tax credit.
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59-10-1007    Recycling market development zones tax credit.
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59-10-1009    Definitions -- Cleaner burning fuels tax credit.
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59-10-1010    Utah low-income housing tax credit.
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59-10-1011    Tutoring tax credits for disabled dependents.
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59-10-1012     Tax credits for research activities conducted in the state -- Carry forward -- Commission to report modification or repeal of certain federal provisions -- Utah Tax Review Commission study.
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59-10-1013    Tax credits for machinery, equipment, or both primarily used for conducting qualified research or basic research -- Carry forward -- Commission to report modification or repeal of certain federal provisions -- Utah Tax Review Commission study.
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59-10-1014    Renewable energy systems tax credit -- Definitions -- Limitations -- Certification -- Rulemaking authority.
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59-10-1015    Definitions -- Tax credit for live organ donation expenses -- Rulemaking authority.
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59-10-1017    Utah Educational Savings Plan tax credit.
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59-10-1018    Definitions -- Nonrefundable taxpayer tax credits.
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59-10-1019    Definitions -- Nonrefundable retirement tax credits.
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59-10-1020    Nonrefundable estate or trust tax credit.
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59-10-1021    Nonrefundable medical care savings account tax credit.
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59-10-1022    Nonrefundable tax credit for capital gain transactions.
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59-10-1023    Nonrefundable tax credit for amounts paid under a health benefit plan.
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59-10-1024    Nonrefundable tax credit for qualifying solar projects.
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59-10-1101    Title.
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59-10-1102    Definitions.
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59-10-1103    Tax credit for pass-through entity taxpayer.
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59-10-1104    Tax credit for adoption of a child who has a special need.
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59-10-1105    Tax credit for hand tools used in farming operations -- Procedures for refund -- Transfers from General Fund to Education Fund -- Rulemaking authority.
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59-10-1106    Refundable renewable energy tax credit.
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59-10-1107    Refundable economic development tax credit.
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59-10-1108    Refundable motion picture tax credit.
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59-10-1301    Title.
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59-10-1302    Definitions.
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59-10-1303    Contributions -- Amount -- Procedure for designating a contribution -- Joint return -- Contribution irrevocable.
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59-10-1304    Removal of designation and prohibitions on collection for certain contributions on income tax form -- Conditions for removal and prohibitions on collection -- Commission reporting requirements.
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59-10-1305    Nongame wildlife contribution -- Credit to Wildlife Resources Account.
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59-10-1306    Homeless contribution -- Credit to Pamela Atkinson Homeless Trust Account.
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59-10-1307    Contributions for education.
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59-10-1308    Children's organ transplants contribution -- Credit to Kurt Oscarson Children's Organ Transplant Trust Account.
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59-10-1310    Contribution to Cat and Dog Community Spay and Neuter Program Restricted Account.
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59-10-1311    Election Campaign Fund contribution -- Transfer from General Fund -- Form and procedure.
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59-10-1312    Election Campaign Fund -- Creation -- Funding for account -- Disbursement and distribution -- State treasurer requirement to provide a list of contributions designated to each political party.
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59-10-1313    Contribution to a Utah Educational Savings Plan account.
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59-10-1401    Title.
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59-10-1402    Definitions.
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59-10-1403     Income tax treatment of a pass-through entity -- Returns -- Classification same as under Internal Revenue Code.
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59-10-1403.1    Income tax treatment of a pass-through entity taxpayer -- Return filing requirements.
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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.
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59-10-1404    Character of an item of income, gain, loss, deduction, or credit.
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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.
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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.
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[New] means this portion of the Utah Code has been modified since the last update on 6 May 2009.

Last revised: 28 May 2009

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