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Revenue and Taxation | |
Individual Income Tax Act | |
Section 507 | Return by a pass-through entity. |
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59-10-507. Return by a pass-through entity. (1) As used in this section: (a) "Pass-through entity" is as defined in Section 59-10-1402. (b) "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 as prescribed by the commission.
Amended by Chapter 312, 2009 General Session |
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