59-10-514 - Return filing requirements -- Rulemaking authority.
59-10-514. Return filing requirements -- Rulemaking authority.
(1) Subject to Subsection (3):
(a) 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 thecommission:
(i) except as provided in Subsection (1)(a)(ii), on or before the 15th day of the fourthmonth following the last day of the taxpayer's taxable year; or
(ii) on or before the day on which a federal individual income tax return is due under theInternal Revenue Code if the Internal Revenue Code provides a due date for filing that federalindividual income tax return that is different from the due date described in Subsection (1)(a)(i);
(b) a fiduciary income tax return filed for a tax imposed in accordance with Part 2, Trustsand Estates, shall be filed with the commission:
(i) except as provided in Subsection (1)(b)(ii), on or before the 15th day of the fourthmonth following the last day of the taxpayer's taxable year; or
(ii) on or before the day on which a federal tax return for estates and trusts is due underthe Internal Revenue Code if the Internal Revenue Code provides a due date for filing that federaltax return for estates and trusts that is different from the due date described in Subsection(1)(b)(i); or
(c) a return filed in accordance with Section 59-10-507, shall be filed with thecommission:
(i) except as provided in Subsection (1)(c)(ii), in accordance with Section 59-10-507; or
(ii) on or before the day on which a federal return of partnership income is due under theInternal Revenue Code if the Internal Revenue Code provides a due date for filing that federalreturn of partnership income that is different from the due date described in Subsection (1)(c)(i).
(2) A person required to make and file a return under this chapter shall, withoutassessment, notice, or demand, pay any tax due:
(a) to the commission; and
(b) before the due date for filing the return determined without regard to any extension oftime for filing the return.
(3) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, thecommission may make rules prescribing what constitutes filing a return with the commission.
Amended by Chapter 382, 2008 General Session