UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 7. Corporate Franchise and Income Taxes |
Part 8. Unrelated Business Income |
§ 59-7-803. Filing returns -- Extension.
Latest version.
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(1) An organization subject to the tax imposed by this part shall file a state return on or before the date which the exempt organization is required to file its federal exempt organization business income tax return, including extensions. (2) If a valid federal extension is filed, the extension shall be considered valid for state purposes and payment of tax shall be made as provided in Section 59-7-507.
Amended by Chapter 311, 1995 General Session