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 |
§ 59-10-103.1. Information to be contained on individual income tax returns or booklets.
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(2) The commission shall include on an individual income tax return a statement for a property owner to declare that the property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for that property owner's primary residence.
Amended by Chapter 410, 2011 General Session