UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 10. Individual Income Tax Act |
Part 1. Determination and Reporting of Tax Liability and Information |
§ 59-10-123. Accounting method.
Latest version.
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(1) For purposes of a tax imposed by this chapter, a resident or nonresident individual's or resident or nonresident estate's or trust's method of accounting shall be the same as the method of accounting the resident or nonresident individual or resident or nonresident estate or trust uses for federal income tax purposes.
Amended by Chapter 389, 2008 General Session