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S.B. 21 Enrolled

             1     

TAX REVISIONS

             2     
2011 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Chief Sponsor: Wayne L. Niederhauser

             5     
House Sponsor: Wayne A. Harper

             6     
             7      LONG TITLE
             8      General Description:
             9          This bill amends the Property Tax Act, the Individual Income Tax Act, and related
             10      provisions to address procedures related to the property tax residential exemption and
             11      the determination of domicile for individual income tax purposes.
             12      Highlighted Provisions:
             13          This bill:
             14          .    requires a property owner to provide certain notice to the county board of
             15      equalization and make a declaration on the property owner's individual income tax
             16      return if the property owner is no longer eligible to receive a property tax residential
             17      exemption for the property owner's primary residence;
             18          .    allows the State Tax Commission to provide information to a county on a property
             19      owner's declaration on an individual income tax return that the property owner is no
             20      longer eligible to receive a property tax residential exemption for the property
             21      owner's primary residence;
             22          .    addresses the determination of domicile for purposes of Title 59, Chapter 10,
             23      Individual Income Tax Act; and
             24          .    makes technical and conforming changes.
             25      Money Appropriated in this Bill:
             26          None
             27      Other Special Clauses:
             28          This bill takes effect for a taxable year beginning on or after January 1, 2012.
             29      Utah Code Sections Affected:


             30      AMENDS:
             31          59-1-403, as last amended by Laws of Utah 2010, Chapters 6 and 67
             32          59-2-103.5, as last amended by Laws of Utah 2008, Chapter 382
             33          59-10-103.1, as enacted by Laws of Utah 2000, Chapter 84
             34      ENACTS:
             35          59-10-136, Utah Code Annotated 1953
             36     
             37      Be it enacted by the Legislature of the state of Utah:
             38          Section 1. Section 59-1-403 is amended to read:
             39           59-1-403. Confidentiality -- Exceptions -- Penalty -- Application to property tax.
             40          (1) (a) Any of the following may not divulge or make known in any manner any
             41      information gained by that person from any return filed with the commission:
             42          (i) a tax commissioner;
             43          (ii) an agent, clerk, or other officer or employee of the commission; or
             44          (iii) a representative, agent, clerk, or other officer or employee of any county, city, or
             45      town.
             46          (b) An official charged with the custody of a return filed with the commission is not
             47      required to produce the return or evidence of anything contained in the return in any action or
             48      proceeding in any court, except:
             49          (i) in accordance with judicial order;
             50          (ii) on behalf of the commission in any action or proceeding under:
             51          (A) this title; or
             52          (B) other law under which persons are required to file returns with the commission;
             53          (iii) on behalf of the commission in any action or proceeding to which the commission
             54      is a party; or
             55          (iv) on behalf of any party to any action or proceeding under this title if the report or
             56      facts shown by the return are directly involved in the action or proceeding.
             57          (c) Notwithstanding Subsection (1)(b), a court may require the production of, and may


             58      admit in evidence, any portion of a return or of the facts shown by the return, as are specifically
             59      pertinent to the action or proceeding.
             60          (2) This section does not prohibit:
             61          (a) a person or that person's duly authorized representative from receiving a copy of
             62      any return or report filed in connection with that person's own tax;
             63          (b) the publication of statistics as long as the statistics are classified to prevent the
             64      identification of particular reports or returns; and
             65          (c) the inspection by the attorney general or other legal representative of the state of the
             66      report or return of any taxpayer:
             67          (i) who brings action to set aside or review a tax based on the report or return;
             68          (ii) against whom an action or proceeding is contemplated or has been instituted under
             69      this title; or
             70          (iii) against whom the state has an unsatisfied money judgment.
             71          (3) (a) Notwithstanding Subsection (1) and for purposes of administration, the
             72      commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative
             73      Rulemaking Act, provide for a reciprocal exchange of information with:
             74          (i) the United States Internal Revenue Service; or
             75          (ii) the revenue service of any other state.
             76          (b) Notwithstanding Subsection (1) and for all taxes except individual income tax and
             77      corporate franchise tax, the commission may by rule, made in accordance with Title 63G,
             78      Chapter 3, Utah Administrative Rulemaking Act, share information gathered from returns and
             79      other written statements with the federal government, any other state, any of the political
             80      subdivisions of another state, or any political subdivision of this state, except as limited by
             81      Sections 59-12-209 and 59-12-210 , if the political subdivision, other state, or the federal
             82      government grant substantially similar privileges to this state.
             83          (c) Notwithstanding Subsection (1) and for all taxes except individual income tax and
             84      corporate franchise tax, the commission may by rule, in accordance with Title 63G, Chapter 3,
             85      Utah Administrative Rulemaking Act, provide for the issuance of information concerning the


             86      identity and other information of taxpayers who have failed to file tax returns or to pay any tax
             87      due.
             88          (d) Notwithstanding Subsection (1), the commission shall provide to the Solid and
             89      Hazardous Waste Control Board executive secretary, as defined in Section 19-6-102 , as
             90      requested by the executive secretary, any records, returns, or other information filed with the
             91      commission under Chapter 13, Motor and Special Fuel Tax Act, or Section 19-6-410.5
             92      regarding the environmental assurance program participation fee.
             93          (e) Notwithstanding Subsection (1), at the request of any person the commission shall
             94      provide that person sales and purchase volume data reported to the commission on a report,
             95      return, or other information filed with the commission under:
             96          (i) Chapter 13, Part 2, Motor Fuel; or
             97          (ii) Chapter 13, Part 4, Aviation Fuel.
             98          (f) Notwithstanding Subsection (1), upon request from a tobacco product manufacturer,
             99      as defined in Section 59-22-202 , the commission shall report to the manufacturer:
             100          (i) the quantity of cigarettes, as defined in Section 59-22-202 , produced by the
             101      manufacturer and reported to the commission for the previous calendar year under Section
             102      59-14-407 ; and
             103          (ii) the quantity of cigarettes, as defined in Section 59-22-202 , produced by the
             104      manufacturer for which a tax refund was granted during the previous calendar year under
             105      Section 59-14-401 and reported to the commission under Subsection 59-14-401 (1)(a)(v).
             106          (g) Notwithstanding Subsection (1), the commission shall notify manufacturers,
             107      distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is prohibited
             108      from selling cigarettes to consumers within the state under Subsection 59-14-210 (2).
             109          (h) Notwithstanding Subsection (1), the commission may:
             110          (i) provide to the Division of Consumer Protection within the Department of
             111      Commerce and the attorney general data:
             112          (A) reported to the commission under Section 59-14-212 ; or
             113          (B) related to a violation under Section 59-14-211 ; and


             114          (ii) upon request, provide to any person data reported to the commission under
             115      Subsections 59-14-212 (1)(a) through (c) and Subsection 59-14-212 (1)(g).
             116          (i) Notwithstanding Subsection (1), the commission shall, at the request of a committee
             117      of the Legislature, Office of the Legislative Fiscal Analyst, or Governor's Office of Planning
             118      and Budget, provide to the committee or office the total amount of revenues collected by the
             119      commission under Chapter 24, Radioactive Waste Facility Tax Act, for the time period
             120      specified by the committee or office.
             121          (j) Notwithstanding Subsection (1), the commission shall make the directory required
             122      by Section 59-14-603 available for public inspection.
             123          (k) Notwithstanding Subsection (1), the commission may share information with
             124      federal, state, or local agencies as provided in Subsection 59-14-606 (3).
             125          (l) (i) Notwithstanding Subsection (1), the commission shall provide the Office of
             126      Recovery Services within the Department of Human Services any relevant information
             127      obtained from a return filed under Chapter 10, Individual Income Tax Act, regarding a taxpayer
             128      who has become obligated to the Office of Recovery Services.
             129          (ii) The information described in Subsection (3)(l)(i) may be provided by the Office of
             130      Recovery Services to any other state's child support collection agency involved in enforcing
             131      that support obligation.
             132          (m) (i) Notwithstanding Subsection (1), upon request from the state court
             133      administrator, the commission shall provide to the state court administrator, the name, address,
             134      telephone number, county of residence, and Social Security number on resident returns filed
             135      under Chapter 10, Individual Income Tax Act.
             136          (ii) The state court administrator may use the information described in Subsection
             137      (3)(m)(i) only as a source list for the master jury list described in Section 78B-1-106 .
             138          (n) Notwithstanding Subsection (1), the commission shall at the request of a
             139      committee, commission, or task force of the Legislature provide to the committee, commission,
             140      or task force of the Legislature any information relating to a tax imposed under Chapter 9,
             141      Taxation of Admitted Insurers, relating to the study required by Section 59-9-101 .


             142          (o) (i) As used in this Subsection (3)(o), "office" means the:
             143          (A) Office of the Legislative Fiscal Analyst; or
             144          (B) Office of Legislative Research and General Counsel.
             145          (ii) Notwithstanding Subsection (1) and except as provided in Subsection (3)(o)(iii),
             146      the commission shall at the request of an office provide to the office all information:
             147          (A) gained by the commission; and
             148          (B) required to be attached to or included in returns filed with the commission.
             149          (iii) (A) An office may not request and the commission may not provide to an office a
             150      person's:
             151          (I) address;
             152          (II) name;
             153          (III) Social Security number; or
             154          (IV) taxpayer identification number.
             155          (B) The commission shall in all instances protect the privacy of a person as required by
             156      Subsection (3)(o)(iii)(A).
             157          (iv) An office may provide information received from the commission in accordance
             158      with this Subsection (3)(o) only:
             159          (A) as:
             160          (I) a fiscal estimate;
             161          (II) fiscal note information; or
             162          (III) statistical information; and
             163          (B) if the information is classified to prevent the identification of a particular return.
             164          (v) (A) A person may not request information from an office under Title 63G, Chapter
             165      2, Government Records Access and Management Act, or this section, if that office received the
             166      information from the commission in accordance with this Subsection (3)(o).
             167          (B) An office may not provide to a person that requests information in accordance with
             168      Subsection (3)(o)(v)(A) any information other than the information the office provides in
             169      accordance with Subsection (3)(o)(iv).


             170          (p) Notwithstanding Subsection (1), the commission may provide to the governing
             171      board of the agreement or a taxing official of another state, the District of Columbia, the United
             172      States, or a territory of the United States:
             173          (i) the following relating to an agreement sales and use tax:
             174          (A) information contained in a return filed with the commission;
             175          (B) information contained in a report filed with the commission;
             176          (C) a schedule related to Subsection (3)(p)(i)(A) or (B); or
             177          (D) a document filed with the commission; or
             178          (ii) a report of an audit or investigation made with respect to an agreement sales and
             179      use tax.
             180          (q) Notwithstanding Subsection (1), the commission may provide information
             181      concerning a taxpayer's state income tax return or state income tax withholding information to
             182      the Driver License Division if the Driver License Division:
             183          (i) requests the information; and
             184          (ii) provides the commission with a signed release form from the taxpayer allowing the
             185      Driver License Division access to the information.
             186          (r) Notwithstanding Subsection (1), the commission shall provide to the Utah [State]
             187      911 Committee the information requested by the Utah [State] 911 Committee under Subsection
             188      53-10-602 (3).
             189          (s) Notwithstanding Subsection (1), the commission may provide to the Utah
             190      Educational Savings Plan information related to a resident or nonresident individual's
             191      contribution to a Utah Educational Savings Plan account as designated on the resident or
             192      nonresident's individual income tax return under Section 59-10-1313 .
             193          (t) Notwithstanding Subsection (1), the commission shall provide an eligibility worker
             194      with the Children's Health Insurance Program with the adjusted gross income of an individual
             195      if:
             196          (i) an eligibility worker with the Children's Health Insurance Program requests the
             197      information from the [Utah State Tax Commission] commission; and


             198          (ii) the eligibility worker has complied with the identity verification and consent
             199      provisions of Section 26-40-105 .
             200          (u) Notwithstanding Subsection (1), the commission may provide to a county, as
             201      determined by the commission, information declared on an individual income tax return in
             202      accordance with Section 59-10-103.1 that relates to eligibility to claim a residential exemption
             203      authorized under Section 59-2-103 .
             204          (4) (a) Reports and returns shall be preserved for at least three years.
             205          (b) After the three-year period provided in Subsection (4)(a) the commission may
             206      destroy a report or return.
             207          (5) (a) Any person who violates this section is guilty of a class A misdemeanor.
             208          (b) If the person described in Subsection (5)(a) is an officer or employee of the state,
             209      the person shall be dismissed from office and be disqualified from holding public office in this
             210      state for a period of five years thereafter.
             211          (c) Notwithstanding Subsection (5)(a) or (b), an office that requests information in
             212      accordance with Subsection (3)(o)(iii) or a person that requests information in accordance with
             213      Subsection (3)(o)(v):
             214          (i) is not guilty of a class A misdemeanor; and
             215          (ii) is not subject to:
             216          (A) dismissal from office in accordance with Subsection (5)(b); or
             217          (B) disqualification from holding public office in accordance with Subsection (5)(b).
             218          (6) Except as provided in Section 59-1-404 , this part does not apply to the property tax.
             219          Section 2. Section 59-2-103.5 is amended to read:
             220           59-2-103.5. Procedures to obtain an exemption for residential property --
             221      Procedure if property owner or property no longer qualifies to receive a residential
             222      exemption.
             223          (1) Subject to the other provisions of this section, a county legislative body may by
             224      ordinance require that in order for residential property to be allowed a residential exemption in
             225      accordance with Section 59-2-103 , an owner of the residential property shall file with the


             226      county board of equalization a statement:
             227          (a) on a form prescribed by the commission by rule;
             228          (b) signed by all of the owners of the residential property;
             229          (c) certifying that the residential property is residential property; and
             230          (d) containing other information as required by the commission by rule.
             231          (2) (a) Subject to Section 59-2-103 and except as provided in Subsection (3), a county
             232      board of equalization shall allow an owner described in Subsection (1) a residential exemption
             233      for the residential property described in Subsection (1) if:
             234          (i) the county legislative body enacts the ordinance described in Subsection (1); and
             235          (ii) the county board of equalization determines that the requirements of Subsection (1)
             236      are met.
             237          (b) A county board of equalization may require an owner of the residential property
             238      described in Subsection (1) to file the statement described in Subsection (1) only if:
             239          (i) that residential property was ineligible for the residential exemption authorized
             240      under Section 59-2-103 during the calendar year immediately preceding the calendar year for
             241      which the owner is seeking to claim the residential exemption for that residential property;
             242          (ii) an ownership interest in that residential property changes; or
             243          (iii) the county board of equalization determines that there is reason to believe that that
             244      residential property no longer qualifies for the residential exemption in accordance with
             245      Section 59-2-103 .
             246          (3) Notwithstanding Subsection (2)(a), if a county legislative body does not enact an
             247      ordinance requiring an owner to file a statement in accordance with this section, the county
             248      board of equalization:
             249          (a) may not require an owner to file a statement for residential property to be eligible
             250      for a residential exemption in accordance with Section 59-2-103 ; and
             251          (b) shall allow a residential exemption for residential property in accordance with
             252      Section 59-2-103 .
             253          (4) (a) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,


             254      the commission shall make rules providing:
             255          (i) the form for the statement described in Subsection (1); and
             256          (ii) the contents of the form for the statement described in Subsection (1).
             257          (b) The commission shall make the form described in Subsection (4)(a) available to
             258      counties.
             259          (5) Except as provided in Subsection (6), if a property owner no longer qualifies to
             260      receive a residential exemption authorized under Section 59-2-103 for that property owner's
             261      primary residence, the property owner shall:
             262          (a) file a written statement with the county board of equalization of the county in which
             263      the property is located:
             264          (i) on a form provided by the county board of equalization; and
             265          (ii) notifying the county board of equalization that the property owner no longer
             266      qualifies to receive a residential exemption authorized under Section 59-2-103 for that property
             267      owner's primary residence; and
             268          (b) declare on the property owner's individual income tax return under Chapter 10,
             269      Individual Income Tax Act, for the taxable year for which the property owner no longer
             270      qualifies to receive a residential exemption authorized under Section 59-2-103 for that property
             271      owner's primary residence, that the property owner no longer qualifies to receive a residential
             272      exemption authorized under Section 59-2-103 for that property owner's primary residence.
             273          (6) A property owner is not required to file a written statement or make the declaration
             274      described in Subsection (5) if the property owner:
             275          (a) changes primary residences;
             276          (b) qualified to receive a residential exemption authorized under Section 59-2-103 for
             277      the residence that was the property owner's former primary residence; and
             278          (c) qualifies to receive a residential exemption authorized under Section 59-2-103 for
             279      the residence that is the property owner's current primary residence.
             280          Section 3. Section 59-10-103.1 is amended to read:
             281           59-10-103.1. Information to be contained on individual income tax returns or


             282      booklets.
             283          (1) The commission shall print the phrase "all state income tax dollars fund education"
             284      on:
             285          [(1)] (a) the first page of [the] an individual income tax return; and
             286          [(2)] (b) the cover page of [the] an individual income tax forms and instructions
             287      booklet.
             288          (2) The commission shall include on an individual income tax return a statement for a
             289      property owner to declare that the property owner no longer qualifies to receive a residential
             290      exemption authorized under Section 59-2-103 for that property owner's primary residence.
             291          Section 4. Section 59-10-136 is enacted to read:
             292          59-10-136. Domicile -- Temporary absence from state.
             293          (1) (a) An individual is considered to have domicile in this state if:
             294          (i) except as provided in Subsection (1)(b), a dependent with respect to whom the
             295      individual or the individual's spouse claims a personal exemption on the individual's or
             296      individual's spouse's federal individual income tax return is enrolled in a public kindergarten,
             297      public elementary school, or public secondary school in this state; or
             298          (ii) the individual or the individual's spouse is a resident student in accordance with
             299      Section 53B-8-102 who is enrolled in an institution of higher education described in Section
             300      53B-2-101 in this state.
             301          (b) The determination of whether an individual is considered to have domicile in this
             302      state may not be determined in accordance with Subsection (1)(a)(i) if the individual:
             303          (i) is the noncustodial parent of a dependent:
             304          (A) with respect to whom the individual claims a personal exemption on the
             305      individual's federal individual income tax return; and
             306          (B) who is enrolled in a public kindergarten, public elementary school, or public
             307      secondary school in this state; and
             308          (ii) is divorced from the custodial parent of the dependent described in Subsection
             309      (1)(b)(I).


             310          (2) There is a rebuttable presumption that an individual is considered to have domicile
             311      in this state if:
             312          (a) the individual or the individual's spouse claims a residential exemption in
             313      accordance with Chapter 2, Property Tax Act, for that individual's or individual's spouse's
             314      primary residence;
             315          (b) the individual or the individual's spouse is registered to vote in this state in
             316      accordance with Title 20A, Chapter 2, Voter Registration; or
             317          (c) the individual or the individual's spouse asserts residency in this state for purposes
             318      of filing an individual income tax return under this chapter, including asserting that the
             319      individual or the individual's spouse is a part-year resident of this state for the portion of the
             320      taxable year for which the individual or the individual's spouse is a resident of this state.
             321          (3) (a) Subject to Subsection (3)(b), if the requirements of Subsection (1) or (2) are not
             322      met for an individual to be considered to have domicile in this state, the individual is
             323      considered to have domicile in this state if:
             324          (i) the individual or the individual's spouse has a permanent home in this state to which
             325      the individual or the individual's spouse intends to return after being absent; and
             326          (ii) the individual or the individual's spouse has voluntarily fixed the individual's or the
             327      individual's spouse's habitation in this state, not for a special or temporary purpose, but with the
             328      intent of making a permanent home.
             329          (b) The determination of whether an individual is considered to have domicile in this
             330      state under Subsection (3)(a) shall be based on the preponderance of the evidence, taking into
             331      consideration the totality of the following facts and circumstances:
             332          (i) whether the individual or the individual's spouse has a driver license in this state;
             333          (ii) whether a dependent with respect to whom the individual or the individual's spouse
             334      claims a personal exemption on the individual's or individual's spouse's federal individual
             335      income tax return is a resident student in accordance with Section 53B-8-102 who is enrolled
             336      in an institution of higher education described in Section 53B-2-101 in this state;
             337          (iii) the nature and quality of the living accommodations that the individual or the


             338      individual's spouse has in this state as compared to another state;
             339          (iv) the presence in this state of a spouse or dependent with respect to whom the
             340      individual or the individual's spouse claims a personal exemption on the individual's or
             341      individual's spouse's federal individual income tax return;
             342          (v) the physical location in which earned income as defined in Section 32(c)(2),
             343      Internal Revenue Code, is earned by the individual or the individual's spouse;
             344          (vi) the state of registration of a vehicle as defined in Section 59-12-102 owned or
             345      leased by the individual or the individual's spouse;
             346          (vii) whether the individual or the individual's spouse is a member of a church, a club,
             347      or another similar organization in this state;
             348          (viii) whether the individual or the individual's spouse lists an address in this state on
             349      mail, a telephone listing, a listing in an official government publication, other correspondence,
             350      or another similar item;
             351          (ix) whether the individual or the individual's spouse lists an address in this state on a
             352      state or federal tax return;
             353          (x) whether the individual or the individual's spouse asserts residency in this state on a
             354      document, other than an individual income tax return filed under this chapter, filed with or
             355      provided to a court or other governmental entity;
             356          (xi) the failure of an individual or the individual's spouse to obtain a permit or license
             357      normally required of a resident of the state for which the individual or the individual's spouse
             358      asserts to have domicile; or
             359          (xii) whether the individual is an individual described in Subsection (1)(b).
             360          (4) (a) Notwithstanding Subsections (1) through (3) and subject to the other provisions
             361      of this Subsection (4), an individual is not considered to have domicile in this state if the
             362      individual meets the following qualifications:
             363          (i) except as provided in Subsection (4)(a)(ii)(A), the individual and the individual's
             364      spouse are absent from the state for at least 761 consecutive days; and
             365          (ii) during the time period described in Subsection (4)(a)(i), neither the individual nor


             366      the individual's spouse:
             367          (A) return to this state for more than 30 days in a calendar year;
             368          (B) claim a personal exemption on the individual's or individual's spouse's federal
             369      individual income tax return with respect to a dependent who is enrolled in a public
             370      kindergarten, public elementary school, or public secondary school in this state, unless the
             371      individual is an individual described in Subsection (1)(b);
             372          (C) are resident students in accordance with Section 53B-8-102 who are enrolled in an
             373      institution of higher education described in Section 53B-2-101 in this state;
             374          (D) claim a residential exemption in accordance with Chapter 2, Property Tax Act, for
             375      that individual's or individual's spouse's primary residence; or
             376          (E) assert that this state is the individual's or the individual's spouse's tax home for
             377      federal individual income tax purposes.
             378          (b) Notwithstanding Subsection (4)(a), an individual that meets the qualifications of
             379      Subsection (4)(a) to not be considered to have domicile in this state may elect to be considered
             380      to have domicile in this state by filing an individual income tax return in this state as a resident
             381      individual.
             382          (c) For purposes of Subsection (4)(a), an absence from the state:
             383          (i) begins on the later of the date:
             384          (A) the individual leaves this state; or
             385          (B) the individual's spouse leaves this state; and
             386          (ii) ends on the date the individual or the individual's spouse returns to this state if the
             387      individual or the individual's spouse remains in this state for more than 30 days in a calendar
             388      year.
             389          (d) An individual shall file an individual income tax return or amended individual
             390      income tax return under this chapter and pay any applicable interest imposed under Section
             391      59-1-402 if:
             392          (i) the individual did not file an individual income tax return or amended individual
             393      income tax return under this chapter based on the individual's belief that the individual has met


             394      the qualifications of Subsection (4)(a) to not be considered to have domicile in this state; and
             395          (ii) the individual or the individual's spouse fails to meet a qualification of Subsection
             396      (4)(a) to not be considered to have domicile in this state.
             397          (e) (i) Except as provided in Subsection (4)(e)(ii), an individual that files an individual
             398      income tax return or amended individual income tax return under Subsection (4)(d) shall pay
             399      any applicable penalty imposed under Section 59-1-401 .
             400          (ii) The commission shall waive the penalties under Subsections 59-1-401 (2), (3), and
             401      (5) if an individual who is required by Subsection (4)(d) to file an individual income tax return
             402      or amended individual income tax return under this chapter:
             403          (A) files the individual income tax return or amended individual income tax return
             404      within 105 days after the individual fails to meet a qualification of Subsection (4)(a) to not be
             405      considered to have domicile in this state; and
             406          (B) within the 105-day period described in Subsection (4)(e)(ii)(A), pays in full the tax
             407      due on the return, any interest imposed under Section 59-1-402 , and any applicable penalty
             408      imposed under Section 59-1-401 , except for a penalty under Subsection 59-1-401 (2), (3), or
             409      (5).
             410          (5) (a) If an individual is considered to have domicile in this state in accordance with
             411      this section, the individual's spouse is considered to have domicile in this state.
             412          (b) For purposes of this section, an individual is not considered to have a spouse if:
             413          (i) the individual is legally separated or divorced from the spouse; or
             414          (ii) the individual and the individual's spouse claim married filing separately filing
             415      status for purposes of filing a federal individual income tax return for the taxable year.
             416          (c) Except as provided in Subsection (5)(b)(ii), for purposes of this section, an
             417      individual's filing status on a federal individual income tax return or a return filed under this
             418      chapter may not be considered in determining whether an individual has a spouse.
             419          (6) For purposes of this section, whether or not an individual or the individual's spouse
             420      claims a property tax residential exemption under Chapter 2, Property Tax Act, for the
             421      residential property that is the primary residence of a tenant of the individual or the individual's


             422      spouse may not be considered in determining domicile in this state.
             423          Section 5. Effective date.
             424          This bill takes effect for a taxable year beginning on or after January 1, 2012.


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