reglab/housing_qa huggingface dataset:
UT Code § 59-10-502 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 502 - Persons required to file returns.

59-10-502. Persons required to file returns.  An income tax return with respect to the tax imposed by this chapter shall be filed by:  (1) every resident individual, estate, or trust required to file a federal income tax return for the taxable year; and     (2) every nonresident individual, estate, or trust having federal gross income derived from sources within the state for the taxable year and required to file a federal income tax return for such taxable year.    Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-10-503 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 503 - Returns by husband and wife.

59-10-503. Returns by husband and wife.    (1) A husband and wife may make a single return jointly with respect to the tax imposed by this chapter even though one of the spouses has neither gross income nor deductions, except as follows:   (a) No joint return shall be made if the husband and wife are not permitted to file a joint return for federal income tax purposes.     (b) If the federal income tax liability of husband or wife is determined on a separate return for federal income tax purposes, the income tax liability of each spouse shall be determined on a separate return under this chapter.     (c) If the federal income tax liabilities of husband and wife, other than a husband and wife described in Subsection (1)(b), are determined on a joint federal return, they shall file a joint return under this chapter and their tax liability shall be joint and several.     (d) If neither spouse is required to file a federal income tax return and either or both are required to file an income tax return under this chapter, they may elect to file separate or joint returns and their tax liability shall be several or joint and several, in accordance with the election made.       (2) If either husband or wife is a resident and the other is a nonresident, they shall file separate income tax returns in this state on such forms as may be required by the commission, in which event their tax liability shall be several. They may elect to determine their joint taxable income as if both were residents, in which event their tax liability shall be joint and several.    Amended by Chapter 324, 2010 General Session
UT Code § 59-10-504 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 504 - Returns made by fiduciaries and receivers.

59-10-504. Returns made by fiduciaries and receivers.  Any fiduciary or receiver required to make a return for federal income tax purposes under the provisions of Section 6012(b) of the Internal Revenue Code shall make and file the corresponding state return for state income tax purposes.  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-10-505 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 505 - Return by minor.

59-10-505. Return by minor.    (1) As used in this section, "parent" includes an individual who is entitled to the services of an individual who is a minor by reason of having parental rights and duties with respect to the individual who is a minor.     (2) If an individual who is a minor is required to make a return under this chapter, the return shall include:   (a) all income attributable to the individual's personal services; and     (b) all other items of the individual's income.       (3) The income of an individual who is a minor may not be included on the return of the individual's parent.      (4) An expenditure attributable to the income of an individual who is a minor that is made by the individual or the individual's parent is considered to have been paid or incurred by the individual who is a minor.      (5) A tax assessed against an individual who is a minor, to the extent attributable to income from personal services, if not paid by the individual, for all purposes is considered as being properly assessable against the individual's parent.    Amended by Chapter 212, 2009 General Session
UT Code § 59-10-507 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 507 - Return by a pass-through entity.

 Effective 5/5/2021  59-10-507. Return by a pass-through entity.    (1) As used in this section, "taxable year" means a year or other time period that would be a taxable year of a pass-through entity if the pass-through entity were subject to taxation under this chapter.     (2) A pass-through entity having any income derived from or connected with Utah sources shall make a return for the taxable year in accordance with Section 59-10-514.    Amended by Chapter 367, 2021 General Session
UT Code § 59-10-508 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 508 - Returns with respect to common trust funds.

59-10-508. Returns with respect to common trust funds.  Every bank or trust company maintaining a common trust fund shall make a return to the commission for each tax year in substantially the same form as it is required to make to the federal government.  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-10-509 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 509 - Notice of qualification as fiduciary.

59-10-509. Notice of qualification as fiduciary.  Every receiver, trustee in bankruptcy, assignee for benefit of creditors, or other like fiduciary shall give the commission such notice of qualification in such capacity as the commission may by rule require.  Amended by Chapter 4, 1993 General Session
UT Code § 59-10-510 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 510 - Return of electing small business corporation.

59-10-510. Return of electing small business corporation.  An electing small business corporation, as defined in Section 1371(a)(2), Internal Revenue Code, shall make a return for each taxable year, stating specifically:  (1) the items of the electing small business corporation's gross income and the deductions allowable by Subtitle A, Internal Revenue Code;     (2) the names and addresses of all persons owning stock in the electing small business corporation at any time during the taxable year;     (3) the number of shares of stock owned by each shareholder at all times during the taxable year to each shareholder;     (4) the date of each distribution to a shareholder; and     (5) other information as the commission may prescribe by:   (a) form; or     (b) administrative rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.      Amended by Chapter 212, 2009 General Session
UT Code § 59-10-511 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 511 - Statement of tax withheld.

59-10-511. Statement of tax withheld.  For requirement that an employer furnish an employee a statement of tax withheld, see Section 59-10-406.  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-10-512 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 512 - Signing of returns and other documents.

59-10-512. Signing of returns and other documents.    (1) Except as otherwise provided by Subsection (2), any return, statement, or other document required to be made under any provision of this chapter shall be signed in accordance with forms or rules prescribed by the commission.     (2) The return of a partnership made under Section 59-10-507 shall be signed by any one of the partners. The fact that a partner's name is signed on the return shall be prima facie evidence that such partner is authorized to sign the return on behalf of the partnership.     (3) The fact that an individual's name is signed on a return, statement, or other document shall be prima facie evidence for all purposes that the return, statement, or other document was actually signed by him.    Amended by Chapter 4, 1993 General Session
UT Code § 59-10-513 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 513 - Verifications of returns.

59-10-513. Verifications of returns.  Except as the commission shall otherwise provide by rule, any return, declaration, statement, or other document required to be made under any provision of this chapter, or under rules promulgated hereunder, shall contain or be verified by a written declaration that it is made under the penalties of perjury.  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-10-514 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 514 - Return filing requirements -- Rulemaking authority.

 Effective 5/5/2021  59-10-514. Return filing requirements -- Rulemaking authority.    (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.    Amended by Chapter 367, 2021 General Session
UT Code § 59-10-515 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 515 - Place and time for filing other documents.

59-10-515. Place and time for filing other documents.  The commission by rule shall fix the place and time for filing other documents.  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-10-516 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 516 - Filing extension -- Payment of tax -- Penalty -- Foreign residency.

 Effective 5/5/2021  59-10-516. Filing extension -- Payment of tax -- Penalty -- Foreign residency.    (1)   (a) The commission shall allow a taxpayer an extension of time for filing a return.     (b) Except as provided in Subsection (1)(c):   (i) for a return filed by a taxpayer except for a partnership, the extension described in Subsection (1)(a) may be up to six months; and     (ii) for a return filed by a partnership, the extension described in Subsection (1)(a) may be up to five months.       (c) For a taxable year beginning on or after January 1, 2019, but beginning on or before December 31, 2019, a taxpayer may receive an extension described in Subsection (1)(a) for the time period that ends on the last day of the extension to file the taxpayer's federal income tax return.       (2) The commission may not impose a penalty under Section 59-1-401 during the extension period described in Subsection (1) on:   (a) a pass-through entity, if the pass-through entity, on or before the return due date described in Section 59-10-514, pays or withholds the tax on behalf of a pass-through entity taxpayer; or     (b) a taxpayer other than a taxpayer described in Subsection (2)(a), if the taxpayer pays, on or before the return due date described in Section 59-10-514, an amount equal to the lesser of:   (i) 90% of the total tax reported on the return for the current taxable year; or     (ii) 100% of the total tax liability for the taxable year immediately preceding the current taxable year.         (3) If a taxpayer fails to meet the requirements of Subsection (2), the commission may apply to the total balance due a penalty as provided in Section 59-1-401.     (4) If a federal income tax return filing is lawfully delayed pending a determination of qualification for a federal tax exemption due to residency outside of the United States, a taxpayer shall file a return within 30 days after that determination is made.    Amended by Chapter 367, 2021 General Session
UT Code § 59-10-518 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 518 - Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.

 Effective 5/10/2016  59-10-518. Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.    (1) As used in this section, "legal holiday" means a legal holiday in this state.     (2) If the last day prescribed under authority of this chapter for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of the act shall be considered to be timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday.     (3) For purposes of this section, the last day for the performance of any act shall be determined by including any authorized extension of time.    Amended by Chapter 87, 2016 General Session
UT Code § 59-10-519 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 519 - Place for filing returns or other documents.

59-10-519. Place for filing returns or other documents.  When not otherwise provided for by this chapter, the commission shall by rule prescribe the place for the filing of any return, statement, or other documents, or copies thereof, required by this chapter or rules.  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-10-520 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 520 - Time and place for paying tax shown on returns.

59-10-520. Time and place for paying tax shown on returns.    (1) When a return of tax is required under this chapter or rules, the person required to make such return shall, without assessment or notice and demand from the commission, pay such tax to the commission office with which the return is filed, and shall pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time).     (2) In any case where a tax is required to be paid on or before a certain date, or within a certain period, any reference in this chapter to the date fixed for payment of such tax shall be deemed a reference to the last day fixed for such payment (determined without regard to any extension of time for paying the tax).    Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-10-522 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 522 - Extension of time for paying tax.

 Effective 5/5/2021  59-10-522. Extension of time for paying tax.    (1)   (a) For a taxable year beginning on or after January 1, 2019, but beginning on or before December 31, 2019, a taxpayer shall receive an extension of time for the payment of the amount determined as the tax of the taxpayer, or any part of that amount, for the time period that ends on the last day of the extension to pay the taxpayer's federal income tax.     (b)   (i) For a taxable year beginning on or after January 1, 2020, the commission, except as otherwise provided by this chapter, may extend the time for payment of the amount shown, or required to be shown, on any return required under authority of this chapter (or any installment thereof), for a reasonable period not to exceed six months from the date fixed for payment thereof.     (ii) The extension may exceed six months in the cases of taxpayers who are outside the states of the union and the District of Columbia.         (2)   (a) Under rules prescribed by the commission, the time for payment of the amount determined as a deficiency may be extended for a period not to exceed 18 months from the date fixed for payment of the deficiency, and, in exceptional cases, for a further period not to exceed 12 months.     (b) An extension under this subsection may be granted only where it is shown to the satisfaction of the commission that the payment of a deficiency upon the date fixed for the payment thereof will result in undue hardship to the taxpayer.     (c) No extension may be granted if the deficiency is due to negligence, to intentional disregard of rules, or to fraud with intent to evade tax.       (3) An extension of time for payment of any portion of a claim for an unpaid tax under this chapter, allowed in bankruptcy or receivership proceedings, may be had in the same manner and subject to the same provisions and limitations as provided in Subsection (2).    Amended by Chapter 367, 2021 General Session
UT Code § 59-10-527 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 527 - Assessment authority.

59-10-527. Assessment authority.    (1) The commission shall make the inquiries, determinations, and assessments of all taxes (including interest, additional amounts, additions to the tax, and assessable penalties) imposed by this chapter or former chapters imposing income taxes.     (2) The assessment shall be made by recording the liability of the taxpayer in the office of the commission in accordance with rules prescribed by the commission. The commission may, at any time within the period prescribed for assessment, make a supplemental assessment if it is ascertained that any assessment is imperfect or incomplete in any material respect.    Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-10-529.1 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 529.1 - Time period for commission to issue a refund.

 Effective 1/1/2016  59-10-529.1. Time period for commission to issue a refund.    (1) Except as provided in Subsection (2), the commission may not issue a refund before March 1.     (2) The commission may issue a refund before March 1 if, before March 1, the commission determines that:   (a) an employer has filed the one or more forms in accordance with Subsection 59-10-406(8) the employer is required to file with respect to an individual; and     (b) the individual has filed a return in accordance with this chapter.      Enacted by Chapter 369, 2015 General Session
UT Code § 59-10-531 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 531 - Claims for refund or credit.

59-10-531. Claims for refund or credit.  A taxpayer that claims to be allowed a refund or credit under Section 59-10-529 may file a claim for the refund or credit with the commission within the time provided in Section 59-10-529.  Amended by Chapter 212, 2009 General Session
UT Code § 59-10-537 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 537 - Interest on underpayment, nonpayment, or extension of time for payment of tax.

59-10-537. Interest on underpayment, nonpayment, or extension of time for payment of tax.    (1)   (a) Subject to the other provisions of this section, if any amount of income tax is not paid on or before the last date prescribed in this chapter for payment, interest on the amount at the rate and in the manner prescribed in Section 59-1-402 shall be paid.     (b) Interest under this Subsection (1) may not be paid if the amount of the interest is less than $1.     (c) If the time for filing of a return of tax withheld by an employer is extended, the employer shall pay interest for the period for which the extension is granted and may not charge such interest to the employee.       (2) If a deficiency or any interest or additional amount assessed in connection with an amount under Subsection (1), or a penalty in case of a delinquency provided for in Section 59-10-539 is not paid in full within 10 days from the date of notice and demand from the commission, there shall be collected as part of the tax, interest at the rate and in the manner prescribed in Section 59-1-402 from the date of the notice and demand until the entire amount of the deficiency, interest, and additional amount is paid.     (3) If the time for payment of the amount determined as the tax by the taxpayer is extended under the authority of Section 59-10-522, interest shall be collected as a part of the amount at the rate and in the manner prescribed in Section 59-1-402.    Amended by Chapter 212, 2009 General Session
UT Code § 59-10-538 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 538 - Interest on overpayments.

59-10-538. Interest on overpayments.    (1) Interest shall be allowed and paid upon any overpayment in respect of any tax imposed by this chapter, at the rate and in the manner prescribed in Section 59-1-402.     (2) For purposes of this section, if any overpayment of tax imposed by this chapter results from a carryback of a net operating loss, such overpayment shall be deemed not to have been made prior to the close of the taxable year of the net operating loss which results in such carryback.    Amended by Chapter 1, 1993 Special Session 2Amended by Chapter 1, 1993 Special Session 2