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Revenue and Taxation | |
Individual Income Tax Act | |
Section 504 | Returns made by fiduciaries and receivers. |
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59-10-504. Returns made by fiduciaries and receivers. Any fiduciary or receiver required to make a return for federal income tax purposes under the provisions of Section 6012(b) of the Internal Revenue Code shall make and file the corresponding state return for state income tax purposes.
Renumbered and Amended by Chapter 2, 1987 General Session |
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