Utah § 59-1-213 - Annual report on Internal Revenue Code changes.

Full text of Utah Utah Code § 59-1-213 — Annual report on Internal Revenue Code changes., with citation guidance and answers to common questions.

§ 59-1-213. Annual report on Internal Revenue Code changes.

Effective 5/6/2026
59-1-213. Annual report on Internal Revenue Code changes.

(1)

The commission shall annually provide an electronic report to the Revenue and Taxation Interim Committee on or before October 1 concerning the impacts of the reliance of this title on the Internal Revenue Code, including:

(a)

any modification to the Internal Revenue Code that is likely to have a fiscal impact on state revenues:

(i)

that became effective:

(A)	if the commission is preparing its initial report in accordance with this section, during the previous calendar year; or

(B)	if the commission has prepared a previous report in accordance with this section, after the most recent report prepared in accordance with this section; or

(ii)	that have been enacted and will become effective prior to the end of the calendar year that begins January 1 following the current report prepared in accordance with this section;

(b)	the fiscal impacts a modification described in Subsection (1)(a) may have on state revenues; and

(c)

statutory or administrative options to:

(i)	implement the effects on this title of a modification described in Subsection (1)(a); or

(ii)	change this title to prevent this title from implementing a modification described in Subsection (1)(a).

(2)

In a year in which the commission, the Office of the Legislative Fiscal Analyst, and the Governor's Office of Planning and Budget predict a material increase in state income tax revenue for the next fiscal year by consensus in accordance with Section 59-1-214, the commission shall submit the report described in Subsection 59-1-214(4)(a) as part of the report required under this section for the same year.

Amended by Chapter 299, 2026 General Session

Frequently Asked Questions About Utah § 59-1-213

What does Utah Code § 59-1-213 cover?

Section 59-1-213 ("Annual report on Internal Revenue Code changes.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 59-1-213?

A common citation format is "Utah Code § 59-1-213" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 59-1-213 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Official text of § 59-1-213 at the Utah source

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.