Utah § 59-8-105 - Time for filing of return -- Other applicable provisions.
Full text of Utah Utah Code § 59-8-105 — Time for filing of return -- Other applicable provisions., with citation guidance and answers to common questions.
§ 59-8-105. Time for filing of return -- Other applicable provisions.
| (1) | Each taxpayer upon whom a gross receipts tax is imposed under this chapter shall file a return with and pay the tax reflected in the return to the commission semiannually on or before the last day of July and January. |
| (2) | All other provisions applicable to the gross receipts tax imposed under this chapter shall be the appropriate provisions provided for in Title 59, Chapter 7, Corporate Franchise and Income Taxes, applied as if the taxpayer under this chapter is a bank or other corporation subject to Title 59, Chapter 7, Corporate Franchise and Income Taxes. |
Amended by Chapter 278, 1995 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-8-105
What does Utah Code § 59-8-105 cover?
Section 59-8-105 ("Time for filing of return -- Other applicable provisions.") 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 § 59-8-105?
A common citation format is "Utah Code § 59-8-105" (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 § 59-8-105 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.