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S.B. 133 Enrolled

                 

INDIVIDUAL INCOME TAX - RETURN

                 
FILING REQUIREMENTS

                 
2005 GENERAL SESSION

                 
STATE OF UTAH

                 
Sponsor: Howard A. Stephenson

                 
                  LONG TITLE
                  General Description:
                      This bill modifies the Individual Income Tax Act relating to the requirement to file a
                  return with the State Tax Commission.
                  Highlighted Provisions:
                      This bill:
                      .    provides that the State Tax Commission may make rules prescribing, for taxable
                  years beginning on or after January 1, 2005, what constitutes filing a return with the
                  State Tax Commission for purposes of the Individual Income Tax Act; and
                      .    makes technical changes.
                  Monies Appropriated in this Bill:
                      None
                  Other Special Clauses:
                      None
                  Utah Code Sections Affected:
                  AMENDS:
                      59-10-514, as last amended by Chapter 198, Laws of Utah 2003
                 
                  Be it enacted by the Legislature of the state of Utah:
                      Section 1. Section 59-10-514 is amended to read:
                       59-10-514. Place and time for filing returns -- Rulemaking authority.
                      (1) [A] Except as provided in Subsection (3), a tax return required by this chapter shall
                  be filed with the commission:


                      (a) except as provided in Subsection (1)(b), on or before the 15th day of the fourth month
                  following the last day of the taxpayer's taxable year; or
                      (b) notwithstanding Subsection (1)(a), on or before the day on which the return is due
                  under the Internal Revenue Code if:
                      (i) the return is an electronically filed individual income tax return; and
                      (ii) the Internal Revenue Code provides a due date for filing the electronically filed
                  individual income tax return that is different from the due date described in Subsection (1)(a).
                      (2) A person required to make and file a return under this chapter shall, without
                  assessment, notice, or demand, pay any tax due:
                      (a) to the commission; and
                      (b) before the due date for filing the return determined without regard to any extension of
                  time for filing the return.
                      (3) Notwithstanding Subsection (1), in accordance with Title 63, Chapter 46a, Utah
                  Administrative Rulemaking Act, the commission may make rules prescribing, for taxable years
                  beginning on or after January 1, 2005, what constitutes filing a return with the commission.


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