PocketLaw | Utah Code | Procedure and Administration

Procedure and Administration

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Rulemaking authority -- Federal income tax return information.

Persons required to file returns.

Returns by husband and wife.

Returns made by fiduciaries and receivers.

Return by minor.

Return by a pass-through entity.

Returns with respect to common trust funds.

Notice of qualification as fiduciary.

Return of electing small business corporation.

Statement of tax withheld.

Signing of returns and other documents.

Verifications of returns.

Return filing requirements -- Rulemaking authority.

Definitions -- Requirement to file returns by electronic means -- Exceptions -- Waiver.

Place and time for filing other documents.

Filing extension -- Payment of tax -- Penalty -- Foreign residency.

Timely mailing treated as timely filing and paying.

Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.

Place for filing returns or other documents.

Time and place for paying tax shown on returns.

Extension of time for paying tax.

Assessment authority.

Overpayment of tax -- Credits -- Refunds.

Time period for commission to issue a refund.

Claims for refund or credit.

Assessment and collection of tax -- Change on federal income tax return -- Taxpayer requirement to make certain filings with the commission.

Interest on underpayment, nonpayment, or extension of time for payment of tax.

Interest on overpayments.

Penalties and interest.

Violations -- Civil and criminal penalties.

General powers and duties of the commission -- Deposit, distribution, or credit of revenues -- Refund reverts to state under certain circumstances.

Application of former law.