Title 59  Chapter 10  Part 5  Section 504

IndexUtah Code
Title 59Revenue and Taxation
Chapter 10Individual Income Tax Act
Part 5Procedure and Administration
Section 504Returns made by fiduciaries and receivers.


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