Utah § 59-10-514 - Return filing requirements -- Rulemaking authority.

Full text of Utah Utah Code § 59-10-514 — Return filing requirements -- Rulemaking authority., with citation guidance and answers to common questions.

§ 59-10-514. Return filing requirements -- Rulemaking authority.

Effective 5/5/2021
59-10-514.  Return filing requirements -- Rulemaking authority.
(1)
(a) Subject to Subsection (3) and Section 59-10-518:
(i) 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 the commission on or before the day on which a federal individual income tax return is due;
(ii) a fiduciary income tax return filed for a tax imposed in accordance with Part 2, Trusts and Estates, shall be filed with the commission on or before the day on which a federal return for estates and trusts is due; or
(iii) a return filed in accordance with Section 59-10-507 shall be filed with the commission on or before the later of:
(A) the 15th day of the fourth month following the last day of the taxpayer's taxable year; or
(B) the day on which the taxpayer is required to file a federal income tax return.
(b) Interest accrues from the day on which a return is due under this Subsection (1).
(2) A person required to make and file a return under this chapter shall, without assessment, notice, or demand, pay any tax due:
(a) to the commission; and
(b) before the due date for filing the return, without regard to any extension of time for filing the return.
(3) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules prescribing what constitutes filing a return with the commission.


Amended by Chapter 367, 2021 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 59-10-514

What does Utah Code § 59-10-514 cover?

Section 59-10-514 ("Return filing requirements -- Rulemaking authority.") 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 § 59-10-514?

A common citation format is "Utah Code § 59-10-514" (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 § 59-10-514 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.