§ 59-10-502. Persons required to file returns.

Latest version.

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

                    
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