S.B. 133

1

INDIVIDUAL INCOME TAX - RETURN
2 FILING REQUIREMENTS
3 2005 GENERAL SESSION
4 STATE OF UTAH
5 Sponsor: Howard A. Stephenson
6
7 LONG TITLE
8 General Description:
9 This bill modifies the Individual Income Tax Act relating to the requirement to file a
10 return with the State Tax Commission.
11 Highlighted Provisions:
12 This bill:
13 . provides that the State Tax Commission may make rules prescribing, for taxable
14 years beginning on or after January 1, 2005, what constitutes filing a return with the
15 State Tax Commission for purposes of the Individual Income Tax Act; and
16 . makes technical changes.
17 Monies Appropriated in this Bill:
18 None
19 Other Special Clauses:
20 None
21 Utah Code Sections Affected:
22 AMENDS:
23 59-10-514, as last amended by Chapter 198, Laws of Utah 2003
24
25 Be it enacted by the Legislature of the state of Utah:
26 Section 1. Section 59-10-514 is amended to read:
27 59-10-514. Place and time for filing returns.

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




Legislative Review Note
as of 1-20-05 12:27 PM

Based on a limited legal review, this legislation has not been determined to have a high
probability of being held unconstitutional.

Office of Legislative Research and General Counsel