Determination and Reporting of Tax Liability and Information

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Individual Income Tax Act
  5. Determination and Reporting of Tax Liability and Information

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Section
101

Short title.

Section
103

Definitions.

Section
103.1

Information to be contained on individual income tax returns or booklets.

Section
104

Tax basis -- Tax rate -- Exemption.

Section
104.1

Exemption from taxation.

Section
110

Disallowance of federal tax credits.

Section
114

Additions to and subtractions from adjusted gross income of an individual.

Section
115

Adjustments to adjusted gross income.

Section
116

Tax on nonresident individual -- Calculation -- Exemption.

Section
116.1

Exemption for out-of-state employee.

Section
117

State taxable income derived from Utah sources.

Section
118

Division of income for tax purposes.

Section
119

Returns by husband and wife if husband or wife is a nonresident.

Section
120

Change of status as resident or nonresident.

Section
121

Proration when two returns required.

Section
122

Taxable year.

Section
123

Accounting method.

Section
124

Adjustments between taxable years after change in accounting method.

Section
125

Adjustment after change of accounting method.

Section
126

Business entities not subject to tax -- Exceptions.

Section
136

Domicile -- Temporary absence from state.

Section
137

Review of credits allowed under this chapter.