§ 59-10-507. Return by a pass-through entity.

Latest version.

(1)

As used in this section:

(a)	"Pass-through entity" is as defined in Section 59-10-1402.

(b)	"Taxable year" means a year or other time period that would be a taxable year of a pass-through entity if the pass-through entity were subject to taxation under this chapter.

(2)	A pass-through entity having any income derived from or connected with Utah sources shall make a return for the taxable year as prescribed by the commission.

Amended by Chapter 312, 2009 General Session

                    
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