Section 514 – Return filing requirements — Rulemaking authority.

• (1)
  • (a) Subject to Subsection (3) and Section 59-10-518:
    • (i) an individual income tax return filed for a tax imposed in accordance with Part 1, Determination and Reporting of Tax Liability and Information, shall be filed with the commission on or before the day on which a federal individual income tax return is due;
    • (ii) a fiduciary income tax return filed for a tax imposed in accordance with Part 2, Trusts and Estates, shall be filed with the commission on or before the day on which a federal return for estates and trusts is due; or
    • (iii) a return filed in accordance with Section 59-10-507 shall be filed with the commission on or before the later of:
      • (A) the 15th day of the fourth month following the last day of the taxpayer’s taxable year; or
      • (B) the day on which the taxpayer is required to file a federal income tax return.
  • (b) Interest accrues from the day on which a return is due under this Subsection (1).

• (2) A person required to make and file a return under this chapter shall, without assessment, notice, or demand, pay any tax due:
  • (a) to the commission; and
  • (b) before the due date for filing the return, without regard to any extension of time for filing the return.

• (3) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules prescribing what constitutes filing a return with the commission.

Amended by Chapter 367, 2021 General Session