PocketLaw | Utah Code | Pass-Through Entities and Pass-Through Entity

Pass-Through Entities and Pass-Through Entity Taxpayers Act

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Title.

Definitions.

Income tax treatment of a pass-through entity -- Returns -- Classification same as under Internal Revenue Code.

Income tax treatment of a pass-through entity taxpayer -- Return filing requirements.

Pass-through entity payment or withholding of tax on behalf of a pass-through entity taxpayer -- Exceptions to payment or withholding requirement -- Procedures and requirements -- Failure to pay or withhold a tax on behalf of a pass-through entity taxpayer.

Refund of amounts paid or withheld for a pass-through entity.

Character of an item of income, gain, loss, deduction, or credit.

Resident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit of a pass-through entity.

Nonresident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit of a pass-through entity -- In determining source of nonresident pass-through entity taxpayer's income certain provisions of pass-through entity agreement may not be considered -- Rulemaking authority.