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(1)
(a) Subject to Subsection (3) and Section 59-10-518:
(i) an individual income tax return filed for a tax imposed in accordance with Part 1, Determination and Reporting of Tax Liability and Information, shall be filed with the commission on or before the day on which a federal individual income tax return is due;
(ii) a fiduciary income tax return filed for a tax imposed in accordance with Part 2, Trusts and Estates, shall be filed with the commission on or before the day on which a federal return for estates and trusts is due; or
(iii) a return filed in accordance with Section 59-10-507 shall be filed with the commission on or before the later of:
(A) the 15th day of the fourth month following the last day of the taxpayer's taxable year; or
(B) the day on which the taxpayer is required to file a federal income tax return.
(b) Interest accrues from the day on which a return is due under this Subsection (1).
(2) A person required to make and file a return under this chapter shall, without assessment, notice, or demand, pay any tax due:
(a) to the commission; and
(b) before the due date for filing the return, without regard to any extension of time for filing the return.
(3) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules prescribing what constitutes filing a return with the commission.