H.B. 319

1

INCOME TAX - FILING EXTENSIONS
2 1997 GENERAL SESSION
3 STATE OF UTAH
4 Sponsor: Jeff Alexander
5 AN ACT RELATING TO REVENUE AND TAXATION; MODIFYING THE PROVISIONS
6 FOR AN EXTENSION OF TIME FOR FILING A RETURN; MAKING TECHNICAL
7 CHANGES; AND PROVIDING FOR RETROSPECTIVE OPERATION.
8 This act affects sections of Utah Code Annotated 1953 as follows:
9 AMENDS:
10 59-10-516, as last amended by Chapter 37, Laws of Utah 1991
11 Be it enacted by the Legislature of the state of Utah:
12 Section 1. Section 59-10-516 is amended to read:
13 59-10-516. Filing extension -- Payment of tax -- Penalty -- Foreign residency.
14 (1) (a) The commission shall allow a taxpayer an extension of time[, not exceeding six
15 months,] for filing returns. [Payment of the amount of the tax estimated to be due, less credit for
16 W-2 withholding or other prepayments, shall be made]
17 (b) The extension under Subsection (1)(a) may not exceed six months.
18 (2) (a) Except as provided in Subsection (2)(b), the commission may not impose on a
19 taxpayer during the extension period prescribed under Subsection (1) a penalty under Section
20 59-1-401 if the taxpayer pays, on or before the 15th day of the fourth month following the close
21 of the taxpayer's taxable year[.]:
22 [(b) The payment accompanying the extension request shall be] (i) at least 90% of the
23 total tax reported on the income tax return when it is filed; or [the same as]
24 (ii) an amount equal to the total amount of tax [paid] reported on the income tax return for
25 the previous year.
26 [(c)] (b) If [the amount of payment is less than 90% of the total tax reported on the income
27 tax return when it is filed or is less than the amount of total tax paid on the income tax return for

1 the previous year,] a taxpayer fails to meet the requirements of Subsection (2)(a), the commission
2 may apply to the total balance due a penalty [to the total of the balance due] as provided in Section
3 59-1-401 and interest as provided in Section 59-1-402.
4 [(2)] (3) If any federal income tax return filing is lawfully delayed pending a determination
5 of qualification for federal tax exemption due to residency outside of the United States, a [Utah
6 state income tax return need not be filed until] taxpayer may file a return 30 days after that
7 determination is made.
8 Section 2. Retrospective operation.
9 This act has retrospective operation for taxable years beginning on or after January 1, 1997.




Legislative Review Note
as of 2-4-97 11:53 AM

A limited legal review of this bill raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel

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