reglab/housing_qa huggingface dataset:
UT Code § 59-10-123 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 1 - Determination and Reporting of Tax Liability and Information|Section 123 - Accounting method.

59-10-123. Accounting method.    (1) For purposes of a tax imposed by this chapter, a resident or nonresident individual's or resident or nonresident estate's or trust's method of accounting shall be the same as the method of accounting the resident or nonresident individual or resident or nonresident estate or trust uses for federal income tax purposes.     (2) If a resident or nonresident individual's or resident or nonresident estate's or trust's method of accounting is changed for federal income tax purposes, the resident or nonresident individual's or resident or nonresident estate's or trust's method of accounting shall be changed in the same manner:   (a) for purposes of a tax imposed by this chapter; and     (b) for any taxable year for which the change in the method of accounting is made for federal income tax purposes.      Amended by Chapter 389, 2008 General Session
UT Code § 59-10-124 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 1 - Determination and Reporting of Tax Liability and Information|Section 124 - Adjustments between taxable years after change in accounting method.

59-10-124. Adjustments between taxable years after change in accounting method.    (1) In computing a resident or nonresident individual's or resident or nonresident estate's or trust's state taxable income for a taxable year under a method of accounting different from the method under which the resident or nonresident individual's or resident or nonresident estate's or trust's state taxable income was computed for the previous taxable year, state taxable income shall be increased or decreased:   (a) to prevent double inclusion or exclusion of an item of gross income as a result of the change in the method of accounting; or     (b) to prevent double allowance or disallowance of a subtraction from or addition to gross income as a result of the change in the method of accounting.       (2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules for making an increase or decrease required by Subsection (1).    Amended by Chapter 389, 2008 General Session
UT Code § 59-10-125 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 1 - Determination and Reporting of Tax Liability and Information|Section 125 - Adjustment after change of accounting method.

59-10-125. Adjustment after change of accounting method.    (1) If a taxpayer's method of accounting is changed, other than from an accrual to an installment method, any additional tax that results from adjustments determined to be necessary solely by reason of the change may not be greater than if those adjustments were ratably allocated and included for the taxable year of the change and the preceding taxable years, not in excess of two, during which the taxpayer used the method of accounting from which the change is made.     (2) If a taxpayer's method of accounting is changed from an accrual to an installment method, any additional tax for the taxable year of the change in the method of accounting and for any subsequent taxable year that is attributable to the receipt of installment payments properly accrued in a prior taxable year, shall be reduced by the portion of tax for any prior taxable year attributable to the accrual of such installment payments, under rules prescribed by the commission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.    Amended by Chapter 389, 2008 General Session
UT Code § 59-10-126 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 1 - Determination and Reporting of Tax Liability and Information|Section 126 - Business entities not subject to tax -- Exceptions.

59-10-126. Business entities not subject to tax -- Exceptions.    (1) A business entity that is taxable as a corporation for federal income tax purposes:   (a) may not be subject to the tax imposed by this chapter; and     (b) is subject to Chapter 7, Corporate Franchise and Income Taxes.       (2) A business entity that is exempt from federal income taxation is exempt from the tax imposed by this chapter.     (3) Notwithstanding Subsection (2), if a business entity that is exempt from federal income taxation has income that is subject to federal income taxation, that income is subject to taxation under Chapter 7, Corporate Franchise and Income Taxes.    Amended by Chapter 389, 2008 General Session
UT Code § 59-10-201 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 2 - Trusts and Estates|Section 201 - Taxation of resident trusts and estates.

59-10-201. Taxation of resident trusts and estates.    (1) Except as provided in Subsection (2), a tax determined in accordance with the rate prescribed by Subsection 59-10-104(2)(b) is imposed for each taxable year on the state taxable income of each resident estate or trust.     (2) The following are not subject to a tax imposed by this part:   (a) a resident estate or trust that is not required to file a federal income tax return for estates and trusts for the taxable year; or     (b) a resident trust taxed as a corporation.       (3) A resident estate or trust shall be allowed the credit provided in Section 59-10-1003, relating to an income tax imposed by another state, except that the limitation shall be computed by reference to the taxable income of the estate or trust.     (4) The property of the Utah Educational Savings Plan established in Title 53B, Chapter 8a, Utah Educational Savings Plan, and its income from operations and investments are exempt from all taxation by the state under this chapter.    Amended by Chapter 6, 2010 General Session
UT Code § 59-10-201.1 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 2 - Trusts and Estates|Section 201.1 - State taxable income of a resident estate or trust defined.

59-10-201.1. State taxable income of a resident estate or trust defined.  For a taxable year, the state taxable income of a resident estate or trust means the unadjusted income of the resident estate or trust for that taxable year, as adjusted by Sections 59-10-202, 59-10-209.1, and 59-10-210.  Amended by Chapter 389, 2008 General Session
UT Code § 59-10-204 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 2 - Trusts and Estates|Section 204 - State taxable income of a nonresident estate or trust.

59-10-204. State taxable income of a nonresident estate or trust.  For a taxable year, the state taxable income of a nonresident estate or trust is an amount calculated by:  (1) determining the unadjusted income of the nonresident estate or trust for that taxable year after making the adjustments required by:   (a) Section 59-10-202;     (b) Section 59-10-207;     (c) Section 59-10-209.1; or     (d) Section 59-10-210; and       (2) calculating the portion of the amount determined under Subsection (1) that is derived from Utah sources determined in accordance with the principles of Section 59-10-117.    Amended by Chapter 389, 2008 General Session
UT Code § 59-10-205 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 2 - Trusts and Estates|Section 205 - Tax on nonresident estate or trust.

59-10-205. Tax on nonresident estate or trust.    (1) Except as provided in Subsection (2), a tax is imposed on a nonresident estate or trust in an amount equal to the product of:   (a) the nonresident estate's or trust's state taxable income as determined under Section 59-10-204; and     (b) the percentage listed in Subsection 59-10-104(2).       (2) The following are not subject to a tax imposed by this part:   (a) a nonresident estate or trust that is not required to file a federal income tax return for estates and trusts for the taxable year; or     (b) a nonresident trust taxed as a corporation.      Amended by Chapter 389, 2008 General Session
UT Code § 59-10-207 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 2 - Trusts and Estates|Section 207 - Share of a nonresident estate or trust and beneficiaries in state taxable income.

59-10-207. Share of a nonresident estate or trust and beneficiaries in state taxable income.    (1) The following shall be determined as provided in this section:   (a) the share of a nonresident estate or trust or a nonresident beneficiary of a nonresident estate or trust in an item of income, gain, loss, or deduction that constitutes distributable net income; and     (b) for purposes of Section 59-10-116, the share of a nonresident beneficiary of any estate or trust in estate or trust income, gain, loss, or deduction.       (2)   (a) The modifications described in Sections 59-10-202 and 59-10-210 shall be added to or subtracted from the amount of an item of income, gain, loss, or deduction that constitutes distributable net income to the extent the item relates to an item of income, gain, loss, or deduction that also constitutes distributable net income.      (b) A modification may not be made under this section if the modification duplicates an item already reflected in distributable net income.       (3)   (a) The amount determined under Subsection (2)(a) shall be allocated among the estate or trust and the beneficiaries of the estate or trust, including a resident beneficiary, in proportion to the estate's, trust's, or beneficiary's share of distributable net income.      (b) An amount allocated in accordance with Subsection (3)(a) has the same character as for federal income tax purposes.       (4)   (a) If an estate or trust does not have distributable net income for the taxable year, the share of each beneficiary in the amount determined under Subsection (2)(a) shall be in proportion to the beneficiary's share of the estate or trust income for that taxable year, under state law or the terms of the governing instrument, that is required to be distributed currently and any other amounts of that income distributed in that taxable year.      (b) For purposes of this Subsection (4), any balance of net income shall be allocated to the estate or trust.       (5)   (a) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule establish one or more other methods of determining the shares of a beneficiary and of an estate or trust in:   (i) income derived from sources in this state; and     (ii) modifications related to income, gain, loss, or deduction.       (b) A fiduciary may elect to use a method allowed by this Subsection (5) only if the allocation of a share under Subsection (3) or (4):   (i) results in an inequity in the allocation; and     (ii) the inequity described in Subsection (5)(b)(i) is substantial:   (A) in amount; and     (B) in relation to the total amount of the modifications described in Subsection (2)(a).          Amended by Chapter 389, 2008 General Session
UT Code § 59-10-209.1 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 2 - Trusts and Estates|Section 209.1 - Adjustments to unadjusted income.

59-10-209.1. Adjustments to unadjusted income.    (1) The commission shall allow an adjustment to unadjusted income of a resident or nonresident estate or trust if the resident or nonresident estate or trust would otherwise:   (a) receive a double tax benefit under this chapter; or     (b) suffer a double tax detriment under this chapter.       (2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to allow for the adjustment to unadjusted income required by Subsection (1).    Amended by Chapter 382, 2008 General SessionAmended by Chapter 389, 2008 General Session
UT Code § 59-10-401 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 4 - Withholding of Tax|Section 401 - Definitions.

59-10-401. Definitions.  For purposes of this part:  (1) "Employee" means and includes every individual performing services for an employer, either within or without, or both within or without the state of Utah, or any individual performing services within the state of Utah, the performance of which services constitutes, establishes, and determines the relationship between the parties as that of employer and employee, and includes offices of corporations, individuals, including elected officials, performing services for the United States Government or any agency or instrumentality thereof, or the state of Utah or any county, city, municipality, or political subdivision thereof.     (2) "Employer" means a person or organization transacting business in or deriving any income from sources within the state of Utah for whom an individual performs or performed any services, of whatever nature, and who has control of the payment of wages for such services, or is the officer, agent, or employee of the person or organization having control of the payment of wages. It includes any officer or department of state or federal government, or any political subdivision or agency of the federal or state government, or any city organized under a charter, or any political body not a subdivision or agency of the state.     (3) "Wages" means wages as defined in Section 3401 of the Internal Revenue Code.    Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-10-402 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 4 - Withholding of Tax|Section 402 - Requirement of withholding.

 Effective 5/12/2020  59-10-402. Requirement of withholding.    (1) Each employer making payment of wages shall deduct and withhold from wages an amount to be determined by a commission rule which will, as closely as possible, pay the income tax imposed by this chapter.     (2)   (a)   (i) Any employer described in Subsection (1) that is to do business within the state for a period not to exceed 60 days in the aggregate during any calendar year may be relieved from the requirement provided for under this part for such period by furnishing to the commission in advance a certificate so certifying.      (ii) If an employer described in Subsection (2)(a)(i) thereafter does business within the state for a period in excess of 60 days, that employer shall be liable for all the tax that the employer would have been required to deduct and withhold.     (iii) Upon a showing of good cause by the employer, the commission may extend for a period of not to exceed 30 days the time during which the employer is not required to deduct and withhold the tax.       (b) The exemption described in Subsection (2)(a) is from the withholding requirement described in Subsection (1), not from an individual's obligation to pay income taxes as provided in Part 1, Determination and Reporting of Tax Liability and Information.       (3)   (a) The amount withheld under this section shall be allowed to the recipient of the income as a credit against the tax imposed by this chapter.      (b) Except as provided in Subsection (3)(c), the amount withheld during any calendar year shall be allowed as a credit for the taxable year that begins in the calendar year in which the amount is withheld.     (c) If more than one taxable year begins in a calendar year, the withheld amount shall be allowed as a credit for the last taxable year that begins in the calendar year in which the amount is withheld.      Amended by Chapter 239, 2020 General Session
UT Code § 59-10-403 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 4 - Withholding of Tax|Section 403 - Circumstances under which an employer is not required to deduct and withhold a tax.

 Effective 5/13/2014  59-10-403. Circumstances under which an employer is not required to deduct and withhold a tax.    (1) Notwithstanding any other provision of this chapter, an employer is not required to deduct and withhold any tax under this chapter upon a payment of wages to an employee:   (a) if there is in effect with respect to the payment a withholding exemption certificate furnished to the employer by the employee, certifying that the employee:   (i) incurred no liability for a tax imposed under this chapter for the employee's immediately preceding taxable year; and     (ii) expects that the employee will not incur liability for a tax imposed under this chapter for the employee's current taxable year; or       (b) if the employer:   (i) is an out-of-state business as defined in Section 53-2a-1202; and     (ii) pays the wages as compensation for services performed in response to a declared state disaster or emergency as defined in Section 53-2a-1202.         (2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall provide for the coordination of this section with Section 59-10-402.    Amended by Chapter 376, 2014 General Session
UT Code § 59-10-404 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 4 - Withholding of Tax|Section 404 - Extension of withholding to payments other than wages.

59-10-404. Extension of withholding to payments other than wages.    (1) For purposes of this part, any supplemental unemployment compensation benefit paid to an individual, and any payment of an annuity to an individual, if at the time the payment is made a request that such annuity be subject to withholding under this part is in effect, shall be treated as if it were a payment of wages by an employer to an employee for a payroll period.     (2) For purposes of Subsection (1), "supplemental unemployment compensation benefits" means amounts that are paid to an employee pursuant to a plan to which the employer is a party, because of an employee's involuntary separation from employment, whether or not such separation is temporary, resulting directly from a reduction in force, the discontinuance of a plant or operation, or other similar conditions, but only to the extent such benefits are includable in the employee's gross income.     (3) For purposes of this part, any unemployment compensation benefit paid to an individual pursuant to Title 35A, Chapter 4, Employment Security Act, may be subject to withholding as provided in Section 35A-4-407.     (4) For purposes of this section, "annuity" means any amount paid to an individual as a pension or annuity, but only to the extent that the amount is includable in the gross income of such individual.     (5) A request that an annuity be subject to withholding under this part shall be made by the payee in writing to the person making the annuity payments. The request may be terminated by furnishing to the person making the payments a written statement of termination which shall be treated as a withholding exemption certificate for purposes of Section 59-10-403.    Amended by Chapter 375, 1997 General Session
UT Code § 59-10-405 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 4 - Withholding of Tax|Section 405 - Voluntary withholding agreements.

59-10-405. Voluntary withholding agreements.    (1) The commission may by rule provide for withholding:   (a) from remuneration for services performed by an employee for the employee's employer that, without regard to this section, does not constitute wages; or     (b) from any other type of payment with respect to which the commission finds that withholding would be appropriate under this part if the employer and the employee, or in the case of any other type of payment the person making and the person receiving the payment, agree to the withholding.       (2) The agreement provided for in Subsection (1)(b) shall be made in a form and manner as the commission may by rule prescribe.     (3) For purposes of this part, remuneration or other payments with respect to which an agreement provided for in Subsection (1), other than election made pursuant to Section 35A-4-407, is made shall be treated as if they were wages paid by an employer to an employee to the extent that such remuneration is paid or other payments are made during the period for which the agreement is in effect.    Amended by Chapter 21, 1999 General Session
UT Code § 59-10-407 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 4 - Withholding of Tax|Section 407 - Withholding tax prepayments.

59-10-407. Withholding tax prepayments.    (1) This section does not apply to an employer filing a withholding tax return for a period under this part other than a quarterly period.     (2)   (a) Any employer whose withholding tax liability under Section 59-10-402 is estimated to average an amount designated by the commission by rule shall make a monthly prepayment of the amount required to be paid by Section 59-10-406 for each monthly period of each quarterly period.      (b) An employer that makes a monthly prepayment described in this Subsection (2) shall make the monthly prepayment as provided in this section until the commission notifies the employer in writing.     (c)   (i) An employer shall file a form with a monthly prepayment.     (ii) The commission shall prescribe and furnish the form described in Subsection (2)(c)(i).     (iii) An employer shall make a monthly prepayment and file the form described in Subsection (2)(c)(i) on or before the last day of the month after the end of each monthly period of each quarterly period.         (3) In determining whether an employer's estimated withholding tax liability will average an amount that requires a monthly prepayment, the commission may consider:   (a) a return filed pursuant to Section 59-10-406; or     (b) information in the commission's possession or that may come into the commission's possession.       (4) The penalties and interest for failure to make a monthly prepayment and file the form described in Subsection (2)(c)(i) by the due date described in Subsection (2)(c)(iii) are the same as the penalties and interest under Sections 59-1-401 and 59-1-402 relating to payment of a tax, fee, or charge or filing a return.    Amended by Chapter 33, 2009 General Session
UT Code § 59-10-408 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 4 - Withholding of Tax|Section 408 - Withholding rules -- Agreements with federal government.

59-10-408. Withholding rules -- Agreements with federal government.  The commission may prescribe and enforce reasonable rules necessary to carry out the provisions of Sections 59-10-401 through 59-10-407, and to make such agreements with the United States Government as it deems necessary or advisable to provide for deduction and withholding of tax from wages of federal employees in the state of Utah.  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-10-501 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 501 - Rulemaking authority -- Federal income tax return information.

59-10-501. Rulemaking authority -- Federal income tax return information.  In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to allow a taxpayer to submit specified excerpts from the taxpayer's federal income tax return rather than submitting a copy of the taxpayer's entire federal income tax return.  Amended by Chapter 212, 2009 General Session