Utah Code 59-7-803. Filing returns — Extension
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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.
Terms Used In Utah Code 59-7-803
- Income: includes losses. See Utah Code 59-7-101
- return: includes a combined report. See Utah Code 59-7-101
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(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 .