Utah § 59-10-507 - Return by a pass-through entity.
Full text of Utah Utah Code § 59-10-507 — Return by a pass-through entity., with citation guidance and answers to common questions.
§ 59-10-507. Return by a pass-through entity.
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
Frequently Asked Questions About Utah § 59-10-507
What does Utah Code § 59-10-507 cover?
Section 59-10-507 ("Return by a pass-through entity.") 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 § 59-10-507?
A common citation format is "Utah Code § 59-10-507" (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 § 59-10-507 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.