State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-10

59-10-101 - Short title.
59-10-103 - Definitions.
59-10-103.1 - Information to be contained on individual income tax returns and booklets.
59-10-104 - Tax basis -- Tax rate -- Exemption.
59-10-104.1 - Exemption from taxation.
59-10-110 - Disallowance of federal tax credits.
59-10-114 - Additions to and subtractions from adjusted gross income of an individual.
59-10-115 - Adjustments to adjusted gross income.
59-10-116 - Tax on nonresident individual -- Calculation -- Exemption.
59-10-117 - State taxable income derived from Utah sources.
59-10-118 - Division of income for tax purposes.
59-10-119 - Returns by husband and wife if husband or wife is a nonresident.
59-10-120 - Change of status as resident or nonresident.
59-10-121 - Proration when two returns required.
59-10-122 - Taxable year.
59-10-123 - Accounting method.
59-10-124 - Adjustments between taxable years after change in accounting method.
59-10-125 - Adjustment after change of accounting method.
59-10-126 - Business entities not subject to tax -- Exceptions.
59-10-201 - Taxation of resident trusts and estates.
59-10-201.1 - State taxable income of a resident estate or trust defined.
59-10-202 - Additions to and subtractions from unadjusted income of a resident or nonresident estate or trust.
59-10-204 - State taxable income of a nonresident estate or trust.
59-10-205 - Tax on nonresident estate or trust.
59-10-207 - Share of a nonresident estate or trust and beneficiaries in state taxable income.
59-10-209.1 - Adjustments to unadjusted income.
59-10-210 - Fiduciary adjustments.
59-10-401 - Definitions.
59-10-402 - Requirement of withholding.
59-10-403 - Employees incurring no income tax liability.
59-10-404 - Extension of withholding to payments other than wages.
59-10-405 - Voluntary withholding agreements.
59-10-405.5 - Definitions -- Withholding tax license requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.
59-10-406 - Collection and payment of tax.
59-10-407 - Withholding tax prepayments.
59-10-408 - Withholding rules -- Agreements with federal government.
59-10-501 - Rulemaking authority -- Federal income tax return information.
59-10-502 - Persons required to file returns.
59-10-503 - Returns by husband and wife.
59-10-504 - Returns made by fiduciaries and receivers.
59-10-505 - Return by minor.
59-10-507 - Return by a pass-through entity.
59-10-508 - Returns with respect to common trust funds.
59-10-509 - Notice of qualification as fiduciary.
59-10-510 - Return of electing small business corporation.
59-10-511 - Statement of tax withheld.
59-10-512 - Signing of returns and other documents.
59-10-513 - Verifications of returns.
59-10-514 - Return filing requirements -- Rulemaking authority.
59-10-514.1 - Definitions -- Requirement to file returns by electronic means -- Exceptions -- Waiver.
59-10-515 - Place and time for filing other documents.
59-10-516 - Filing extension -- Payment of tax -- Penalty -- Foreign residency.
59-10-517 - Timely mailing treated as timely filing and paying.
59-10-518 - Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.
59-10-519 - Place for filing returns or other documents.
59-10-520 - Time and place for paying tax shown on returns.
59-10-522 - Extension of time for paying tax.
59-10-527 - Assessment authority.
59-10-529 - Overpayment of tax -- Credits -- Refunds.
59-10-531 - Claims for refund or credit.
59-10-536 - Assessment and collection of tax -- Change on federal income tax return -- Taxpayer requirement to make certain filings with the commission.
59-10-537 - Interest on underpayment, nonpayment, or extension of time for payment of tax.
59-10-538 - Interest on overpayments.
59-10-539 - Penalties and interest.
59-10-541 - Violations -- Civil and criminal penalties.
59-10-544 - General powers and duties of the commission -- Deposit, distribution, or credit of revenues -- Refund reverts to state under certain circumstances.
59-10-546 - Application of former law.
59-10-1001 - Title.
59-10-1002 - Definitions.
59-10-1002.1 - Removal of tax credit from tax return and prohibition on claiming or carrying forward a tax credit -- Conditions for removal and prohibition on claiming or carrying forward a tax credit
59-10-1002.2 - Apportionment of tax credits.
59-10-1003 - Tax credit for tax paid by individual to another state.
59-10-1004 - Tax credit for cash contributions to sheltered workshops.
59-10-1005 - Tax credit for at-home parent.
59-10-1006 - Historic preservation tax credit.
59-10-1007 - Recycling market development zones tax credit.
59-10-1009 - Definitions -- Cleaner burning fuels tax credit.
59-10-1010 - Utah low-income housing tax credit.
59-10-1011 - Tutoring tax credits for disabled dependents.
59-10-1012 - Tax credits for research activities conducted in the state -- Carry forward -- Commission to report modification or repeal of certain federal provisions -- Utah Tax Review Commission stud
59-10-1013 - Tax credits for machinery, equipment, or both primarily used for conducting qualified research or basic research -- Carry forward -- Commission to report modification or repeal of certain
59-10-1014 - Renewable energy systems tax credit -- Definitions -- Limitations -- Certification -- Rulemaking authority.
59-10-1015 - Definitions -- Tax credit for live organ donation expenses -- Rulemaking authority.
59-10-1017 - Utah Educational Savings Plan tax credit.
59-10-1018 - Definitions -- Nonrefundable taxpayer tax credits.
59-10-1019 - Definitions -- Nonrefundable retirement tax credits.
59-10-1020 - Nonrefundable estate or trust tax credit.
59-10-1021 - Nonrefundable medical care savings account tax credit.
59-10-1022 - Nonrefundable tax credit for capital gain transactions.
59-10-1023 - Nonrefundable tax credit for amounts paid under a health benefit plan.
59-10-1024 - Nonrefundable tax credit for qualifying solar projects.
59-10-1101 - Title.
59-10-1102 - Definitions.
59-10-1103 - Tax credit for pass-through entity taxpayer.
59-10-1104 - Tax credit for adoption of a child who has a special need.
59-10-1105 - Tax credit for hand tools used in farming operations -- Procedures for refund -- Transfers from General Fund to Education Fund -- Rulemaking authority.
59-10-1106 - Refundable renewable energy tax credit.
59-10-1107 - Refundable economic development tax credit.
59-10-1108 - Refundable motion picture tax credit.
59-10-1301 - Title.
59-10-1302 - Definitions.
59-10-1303 - Contributions -- Amount -- Procedure for designating a contribution -- Joint return -- Contribution irrevocable.
59-10-1304 - Removal of designation and prohibitions on collection for certain contributions on income tax form -- Conditions for removal and prohibitions on collection -- Commission reporting require
59-10-1305 - Nongame wildlife contribution -- Credit to Wildlife Resources Account.
59-10-1306 - Homeless contribution -- Credit to Pamela Atkinson Homeless Account.
59-10-1307 - Contributions for education.
59-10-1308 - Children's organ transplants contribution -- Credit to Kurt Oscarson Children's Organ Transplant Account.
59-10-1310 - Contribution to Cat and Dog Community Spay and Neuter Program Restricted Account.
59-10-1311 - Election Campaign Fund contribution -- Transfer from General Fund -- Form and procedure.
59-10-1312 - Election Campaign Fund -- Creation -- Funding for account -- Disbursement and distribution -- State treasurer requirement to provide a list of contributions designated to each political p
59-10-1313 - Contribution to a Utah Educational Savings Plan account.
59-10-1314 - Contribution to Methamphetamine Housing Reconstruction and Rehabilitation Fund.
59-10-1401 - Title.
59-10-1402 - Definitions.
59-10-1403 - Income tax treatment of a pass-through entity -- Returns -- Classification same as under Internal Revenue Code.
59-10-1403.1 - Income tax treatment of a pass-through entity taxpayer -- Return filing requirements.
59-10-1403.2 - 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 -- Failu
59-10-1404 - Character of an item of income, gain, loss, deduction, or credit.
59-10-1404.5 - 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
59-10-1405 - 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 entit

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-10

59-10-101 - Short title.
59-10-103 - Definitions.
59-10-103.1 - Information to be contained on individual income tax returns and booklets.
59-10-104 - Tax basis -- Tax rate -- Exemption.
59-10-104.1 - Exemption from taxation.
59-10-110 - Disallowance of federal tax credits.
59-10-114 - Additions to and subtractions from adjusted gross income of an individual.
59-10-115 - Adjustments to adjusted gross income.
59-10-116 - Tax on nonresident individual -- Calculation -- Exemption.
59-10-117 - State taxable income derived from Utah sources.
59-10-118 - Division of income for tax purposes.
59-10-119 - Returns by husband and wife if husband or wife is a nonresident.
59-10-120 - Change of status as resident or nonresident.
59-10-121 - Proration when two returns required.
59-10-122 - Taxable year.
59-10-123 - Accounting method.
59-10-124 - Adjustments between taxable years after change in accounting method.
59-10-125 - Adjustment after change of accounting method.
59-10-126 - Business entities not subject to tax -- Exceptions.
59-10-201 - Taxation of resident trusts and estates.
59-10-201.1 - State taxable income of a resident estate or trust defined.
59-10-202 - Additions to and subtractions from unadjusted income of a resident or nonresident estate or trust.
59-10-204 - State taxable income of a nonresident estate or trust.
59-10-205 - Tax on nonresident estate or trust.
59-10-207 - Share of a nonresident estate or trust and beneficiaries in state taxable income.
59-10-209.1 - Adjustments to unadjusted income.
59-10-210 - Fiduciary adjustments.
59-10-401 - Definitions.
59-10-402 - Requirement of withholding.
59-10-403 - Employees incurring no income tax liability.
59-10-404 - Extension of withholding to payments other than wages.
59-10-405 - Voluntary withholding agreements.
59-10-405.5 - Definitions -- Withholding tax license requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.
59-10-406 - Collection and payment of tax.
59-10-407 - Withholding tax prepayments.
59-10-408 - Withholding rules -- Agreements with federal government.
59-10-501 - Rulemaking authority -- Federal income tax return information.
59-10-502 - Persons required to file returns.
59-10-503 - Returns by husband and wife.
59-10-504 - Returns made by fiduciaries and receivers.
59-10-505 - Return by minor.
59-10-507 - Return by a pass-through entity.
59-10-508 - Returns with respect to common trust funds.
59-10-509 - Notice of qualification as fiduciary.
59-10-510 - Return of electing small business corporation.
59-10-511 - Statement of tax withheld.
59-10-512 - Signing of returns and other documents.
59-10-513 - Verifications of returns.
59-10-514 - Return filing requirements -- Rulemaking authority.
59-10-514.1 - Definitions -- Requirement to file returns by electronic means -- Exceptions -- Waiver.
59-10-515 - Place and time for filing other documents.
59-10-516 - Filing extension -- Payment of tax -- Penalty -- Foreign residency.
59-10-517 - Timely mailing treated as timely filing and paying.
59-10-518 - Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.
59-10-519 - Place for filing returns or other documents.
59-10-520 - Time and place for paying tax shown on returns.
59-10-522 - Extension of time for paying tax.
59-10-527 - Assessment authority.
59-10-529 - Overpayment of tax -- Credits -- Refunds.
59-10-531 - Claims for refund or credit.
59-10-536 - Assessment and collection of tax -- Change on federal income tax return -- Taxpayer requirement to make certain filings with the commission.
59-10-537 - Interest on underpayment, nonpayment, or extension of time for payment of tax.
59-10-538 - Interest on overpayments.
59-10-539 - Penalties and interest.
59-10-541 - Violations -- Civil and criminal penalties.
59-10-544 - General powers and duties of the commission -- Deposit, distribution, or credit of revenues -- Refund reverts to state under certain circumstances.
59-10-546 - Application of former law.
59-10-1001 - Title.
59-10-1002 - Definitions.
59-10-1002.1 - Removal of tax credit from tax return and prohibition on claiming or carrying forward a tax credit -- Conditions for removal and prohibition on claiming or carrying forward a tax credit
59-10-1002.2 - Apportionment of tax credits.
59-10-1003 - Tax credit for tax paid by individual to another state.
59-10-1004 - Tax credit for cash contributions to sheltered workshops.
59-10-1005 - Tax credit for at-home parent.
59-10-1006 - Historic preservation tax credit.
59-10-1007 - Recycling market development zones tax credit.
59-10-1009 - Definitions -- Cleaner burning fuels tax credit.
59-10-1010 - Utah low-income housing tax credit.
59-10-1011 - Tutoring tax credits for disabled dependents.
59-10-1012 - Tax credits for research activities conducted in the state -- Carry forward -- Commission to report modification or repeal of certain federal provisions -- Utah Tax Review Commission stud
59-10-1013 - Tax credits for machinery, equipment, or both primarily used for conducting qualified research or basic research -- Carry forward -- Commission to report modification or repeal of certain
59-10-1014 - Renewable energy systems tax credit -- Definitions -- Limitations -- Certification -- Rulemaking authority.
59-10-1015 - Definitions -- Tax credit for live organ donation expenses -- Rulemaking authority.
59-10-1017 - Utah Educational Savings Plan tax credit.
59-10-1018 - Definitions -- Nonrefundable taxpayer tax credits.
59-10-1019 - Definitions -- Nonrefundable retirement tax credits.
59-10-1020 - Nonrefundable estate or trust tax credit.
59-10-1021 - Nonrefundable medical care savings account tax credit.
59-10-1022 - Nonrefundable tax credit for capital gain transactions.
59-10-1023 - Nonrefundable tax credit for amounts paid under a health benefit plan.
59-10-1024 - Nonrefundable tax credit for qualifying solar projects.
59-10-1101 - Title.
59-10-1102 - Definitions.
59-10-1103 - Tax credit for pass-through entity taxpayer.
59-10-1104 - Tax credit for adoption of a child who has a special need.
59-10-1105 - Tax credit for hand tools used in farming operations -- Procedures for refund -- Transfers from General Fund to Education Fund -- Rulemaking authority.
59-10-1106 - Refundable renewable energy tax credit.
59-10-1107 - Refundable economic development tax credit.
59-10-1108 - Refundable motion picture tax credit.
59-10-1301 - Title.
59-10-1302 - Definitions.
59-10-1303 - Contributions -- Amount -- Procedure for designating a contribution -- Joint return -- Contribution irrevocable.
59-10-1304 - Removal of designation and prohibitions on collection for certain contributions on income tax form -- Conditions for removal and prohibitions on collection -- Commission reporting require
59-10-1305 - Nongame wildlife contribution -- Credit to Wildlife Resources Account.
59-10-1306 - Homeless contribution -- Credit to Pamela Atkinson Homeless Account.
59-10-1307 - Contributions for education.
59-10-1308 - Children's organ transplants contribution -- Credit to Kurt Oscarson Children's Organ Transplant Account.
59-10-1310 - Contribution to Cat and Dog Community Spay and Neuter Program Restricted Account.
59-10-1311 - Election Campaign Fund contribution -- Transfer from General Fund -- Form and procedure.
59-10-1312 - Election Campaign Fund -- Creation -- Funding for account -- Disbursement and distribution -- State treasurer requirement to provide a list of contributions designated to each political p
59-10-1313 - Contribution to a Utah Educational Savings Plan account.
59-10-1314 - Contribution to Methamphetamine Housing Reconstruction and Rehabilitation Fund.
59-10-1401 - Title.
59-10-1402 - Definitions.
59-10-1403 - Income tax treatment of a pass-through entity -- Returns -- Classification same as under Internal Revenue Code.
59-10-1403.1 - Income tax treatment of a pass-through entity taxpayer -- Return filing requirements.
59-10-1403.2 - 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 -- Failu
59-10-1404 - Character of an item of income, gain, loss, deduction, or credit.
59-10-1404.5 - 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
59-10-1405 - 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 entit

State Codes and Statutes


Back To Homepage

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-10

59-10-101 - Short title.
59-10-103 - Definitions.
59-10-103.1 - Information to be contained on individual income tax returns and booklets.
59-10-104 - Tax basis -- Tax rate -- Exemption.
59-10-104.1 - Exemption from taxation.
59-10-110 - Disallowance of federal tax credits.
59-10-114 - Additions to and subtractions from adjusted gross income of an individual.
59-10-115 - Adjustments to adjusted gross income.
59-10-116 - Tax on nonresident individual -- Calculation -- Exemption.
59-10-117 - State taxable income derived from Utah sources.
59-10-118 - Division of income for tax purposes.
59-10-119 - Returns by husband and wife if husband or wife is a nonresident.
59-10-120 - Change of status as resident or nonresident.
59-10-121 - Proration when two returns required.
59-10-122 - Taxable year.
59-10-123 - Accounting method.
59-10-124 - Adjustments between taxable years after change in accounting method.
59-10-125 - Adjustment after change of accounting method.
59-10-126 - Business entities not subject to tax -- Exceptions.
59-10-201 - Taxation of resident trusts and estates.
59-10-201.1 - State taxable income of a resident estate or trust defined.
59-10-202 - Additions to and subtractions from unadjusted income of a resident or nonresident estate or trust.
59-10-204 - State taxable income of a nonresident estate or trust.
59-10-205 - Tax on nonresident estate or trust.
59-10-207 - Share of a nonresident estate or trust and beneficiaries in state taxable income.
59-10-209.1 - Adjustments to unadjusted income.
59-10-210 - Fiduciary adjustments.
59-10-401 - Definitions.
59-10-402 - Requirement of withholding.
59-10-403 - Employees incurring no income tax liability.
59-10-404 - Extension of withholding to payments other than wages.
59-10-405 - Voluntary withholding agreements.
59-10-405.5 - Definitions -- Withholding tax license requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.
59-10-406 - Collection and payment of tax.
59-10-407 - Withholding tax prepayments.
59-10-408 - Withholding rules -- Agreements with federal government.
59-10-501 - Rulemaking authority -- Federal income tax return information.
59-10-502 - Persons required to file returns.
59-10-503 - Returns by husband and wife.
59-10-504 - Returns made by fiduciaries and receivers.
59-10-505 - Return by minor.
59-10-507 - Return by a pass-through entity.
59-10-508 - Returns with respect to common trust funds.
59-10-509 - Notice of qualification as fiduciary.
59-10-510 - Return of electing small business corporation.
59-10-511 - Statement of tax withheld.
59-10-512 - Signing of returns and other documents.
59-10-513 - Verifications of returns.
59-10-514 - Return filing requirements -- Rulemaking authority.
59-10-514.1 - Definitions -- Requirement to file returns by electronic means -- Exceptions -- Waiver.
59-10-515 - Place and time for filing other documents.
59-10-516 - Filing extension -- Payment of tax -- Penalty -- Foreign residency.
59-10-517 - Timely mailing treated as timely filing and paying.
59-10-518 - Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.
59-10-519 - Place for filing returns or other documents.
59-10-520 - Time and place for paying tax shown on returns.
59-10-522 - Extension of time for paying tax.
59-10-527 - Assessment authority.
59-10-529 - Overpayment of tax -- Credits -- Refunds.
59-10-531 - Claims for refund or credit.
59-10-536 - Assessment and collection of tax -- Change on federal income tax return -- Taxpayer requirement to make certain filings with the commission.
59-10-537 - Interest on underpayment, nonpayment, or extension of time for payment of tax.
59-10-538 - Interest on overpayments.
59-10-539 - Penalties and interest.
59-10-541 - Violations -- Civil and criminal penalties.
59-10-544 - General powers and duties of the commission -- Deposit, distribution, or credit of revenues -- Refund reverts to state under certain circumstances.
59-10-546 - Application of former law.
59-10-1001 - Title.
59-10-1002 - Definitions.
59-10-1002.1 - Removal of tax credit from tax return and prohibition on claiming or carrying forward a tax credit -- Conditions for removal and prohibition on claiming or carrying forward a tax credit
59-10-1002.2 - Apportionment of tax credits.
59-10-1003 - Tax credit for tax paid by individual to another state.
59-10-1004 - Tax credit for cash contributions to sheltered workshops.
59-10-1005 - Tax credit for at-home parent.
59-10-1006 - Historic preservation tax credit.
59-10-1007 - Recycling market development zones tax credit.
59-10-1009 - Definitions -- Cleaner burning fuels tax credit.
59-10-1010 - Utah low-income housing tax credit.
59-10-1011 - Tutoring tax credits for disabled dependents.
59-10-1012 - Tax credits for research activities conducted in the state -- Carry forward -- Commission to report modification or repeal of certain federal provisions -- Utah Tax Review Commission stud
59-10-1013 - Tax credits for machinery, equipment, or both primarily used for conducting qualified research or basic research -- Carry forward -- Commission to report modification or repeal of certain
59-10-1014 - Renewable energy systems tax credit -- Definitions -- Limitations -- Certification -- Rulemaking authority.
59-10-1015 - Definitions -- Tax credit for live organ donation expenses -- Rulemaking authority.
59-10-1017 - Utah Educational Savings Plan tax credit.
59-10-1018 - Definitions -- Nonrefundable taxpayer tax credits.
59-10-1019 - Definitions -- Nonrefundable retirement tax credits.
59-10-1020 - Nonrefundable estate or trust tax credit.
59-10-1021 - Nonrefundable medical care savings account tax credit.
59-10-1022 - Nonrefundable tax credit for capital gain transactions.
59-10-1023 - Nonrefundable tax credit for amounts paid under a health benefit plan.
59-10-1024 - Nonrefundable tax credit for qualifying solar projects.
59-10-1101 - Title.
59-10-1102 - Definitions.
59-10-1103 - Tax credit for pass-through entity taxpayer.
59-10-1104 - Tax credit for adoption of a child who has a special need.
59-10-1105 - Tax credit for hand tools used in farming operations -- Procedures for refund -- Transfers from General Fund to Education Fund -- Rulemaking authority.
59-10-1106 - Refundable renewable energy tax credit.
59-10-1107 - Refundable economic development tax credit.
59-10-1108 - Refundable motion picture tax credit.
59-10-1301 - Title.
59-10-1302 - Definitions.
59-10-1303 - Contributions -- Amount -- Procedure for designating a contribution -- Joint return -- Contribution irrevocable.
59-10-1304 - Removal of designation and prohibitions on collection for certain contributions on income tax form -- Conditions for removal and prohibitions on collection -- Commission reporting require
59-10-1305 - Nongame wildlife contribution -- Credit to Wildlife Resources Account.
59-10-1306 - Homeless contribution -- Credit to Pamela Atkinson Homeless Account.
59-10-1307 - Contributions for education.
59-10-1308 - Children's organ transplants contribution -- Credit to Kurt Oscarson Children's Organ Transplant Account.
59-10-1310 - Contribution to Cat and Dog Community Spay and Neuter Program Restricted Account.
59-10-1311 - Election Campaign Fund contribution -- Transfer from General Fund -- Form and procedure.
59-10-1312 - Election Campaign Fund -- Creation -- Funding for account -- Disbursement and distribution -- State treasurer requirement to provide a list of contributions designated to each political p
59-10-1313 - Contribution to a Utah Educational Savings Plan account.
59-10-1314 - Contribution to Methamphetamine Housing Reconstruction and Rehabilitation Fund.
59-10-1401 - Title.
59-10-1402 - Definitions.
59-10-1403 - Income tax treatment of a pass-through entity -- Returns -- Classification same as under Internal Revenue Code.
59-10-1403.1 - Income tax treatment of a pass-through entity taxpayer -- Return filing requirements.
59-10-1403.2 - 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 -- Failu
59-10-1404 - Character of an item of income, gain, loss, deduction, or credit.
59-10-1404.5 - 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
59-10-1405 - 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 entit

Disclaimer
There is no confidential attorney-client relationship formed by using Laws.com website and information provided on this site is not legal advice. For legal advice, please contact your attorney. Attorneys listed on this website are not referred or endorsed by this website. By using Laws.com you agree to Laws.com Terms Of Use.
Copyright © 2017 Laws.com | All rights reserved

Loading..

Close Window

Loading, Please Wait!

This may take a second or two.