Revenue and Taxation
Individual Income Tax Act
Section 513
Verifications of returns.
     59-10-513.   Verifications of returns.
     Except as the commission shall otherwise provide by rule, any return, declaration, statement, or other document required to be made under any provision of this chapter, or under rules promulgated hereunder, shall contain or be verified by a written declaration that it is made under the penalties of perjury.

Renumbered and Amended by Chapter 2, 1987 General Session
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