Utah Code 59-10-507. Return by a pass-through entity
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(1) As used in this section, “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.
Terms Used In Utah Code 59-10-507
- Pass-through entity: means the same as that term is defined in Section 59-10-1402. See Utah Code 59-10-103
(2) A pass-through entity having any income derived from or connected with Utah sources shall make a return for the taxable year in accordance with Section 59-10-514.