Revenue and Taxation
Individual Income Tax Act
Section 501
Rulemaking authority -- Federal income tax return information.
     59-10-501.   Rulemaking authority -- Federal income tax return information.
     In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to allow a taxpayer to submit specified excerpts from the taxpayer's federal income tax return rather than submitting a copy of the taxpayer's entire federal income tax return.

Amended by Chapter 212, 2009 General Session
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