Utah § 59-10-502 - Persons required to file returns.
Full text of Utah Utah Code § 59-10-502 — Persons required to file returns., with citation guidance and answers to common questions.
§ 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
Frequently Asked Questions About Utah § 59-10-502
What does Utah Code § 59-10-502 cover?
Section 59-10-502 ("Persons required to file returns.") 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 § 59-10-502?
A common citation format is "Utah Code § 59-10-502" (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 § 59-10-502 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
Not legal advice. Verify against the official source and consult a licensed attorney in Utah.