§ 59-7-501 Accounting periods — Methods of accounting
§ 59-7-502 Change of taxable year or accounting period
§ 59-7-503 Return where period changed
§ 59-7-504 Estimated tax payments — Penalty — Waiver
§ 59-7-505 Returns required — When due — Extension of time — Exemption from filing
§ 59-7-507 Payment of tax
§ 59-7-508 Audit of returns
§ 59-7-509 Failure to file return — Penalty
§ 59-7-510 Deficiency — Interest
§ 59-7-511 Penalty added to underpayments
§ 59-7-512 Addition to tax in case of nonpayment
§ 59-7-513 Interest when time for payment extended
§ 59-7-514 Extension of time to pay deficiency
§ 59-7-515 Interest when deficiency extended
§ 59-7-519 Period of limitation for making assessments — Change, correction, or amendment of federal income tax — Duty of corporation to notify state — Extensions
§ 59-7-522 Overpayments
§ 59-7-528 Failure to make return or supply information — Penalty
§ 59-7-529 General violations and penalties
§ 59-7-530 Power to waive penalties or interest
§ 59-7-531 Venue of offenses — Evidence
§ 59-7-532 Revenue received by commission — Deposit with state treasurer — Distribution or crediting to Income Tax Fund — Refund claim payments
§ 59-7-533 Interest on overpayments
§ 59-7-534 Failure to pay tax — Suspension or forfeiture of corporate rights
§ 59-7-535 Doing business after suspension or forfeiture of certain corporate powers, rights, and privileges — Penalty
§ 59-7-536 Relief in case of suspension or forfeiture
§ 59-7-537 Confidentiality of information
§ 59-7-538 Carry forward of expired or repealed tax credit
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Terms Used In Utah Code > Title 59 > Chapter 7 > Part 5 - Procedures and Administration

  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Corporation: includes :
         (11)(a) entities defined as corporations under Sections 7701(a) and 7704, Internal Revenue Code; and
         (11)(b) other organizations that are taxed as corporations for federal income tax purposes under the Internal Revenue Code. See Utah Code 59-7-101
  • Deficiency: is a s defined in Section 59-1-1402. See Utah Code 59-1-101
  • Dependent: A person dependent for support upon another.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Doing business: includes any transaction in the course of business by a domestic corporation or by a foreign corporation qualified to do or doing business in this state. See Utah Code 59-7-101
  • Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Income: includes losses. See Utah Code 59-7-101
  • Internal Revenue Code: means Title 26 of the United States Code as effective during the year in which Utah taxable income is determined. See Utah Code 59-7-101
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
  • Person: means :
         (24)(a) an individual;
         (24)(b) an association;
         (24)(c) an institution;
         (24)(d) a corporation;
         (24)(e) a company;
         (24)(f) a trust;
         (24)(g) a limited liability company;
         (24)(h) a partnership;
         (24)(i) a political subdivision;
         (24)(j) a government office, department, division, bureau, or other body of government; and
         (24)(k) any other organization or entity. See Utah Code 68-3-12.5
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • return: includes a combined report. See Utah Code 59-7-101
  • Signature: includes a name, mark, or sign written with the intent to authenticate an instrument or writing. See Utah Code 68-3-12.5
  • 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
  • Statute: A law passed by a legislature.
  • taxable year: includes the period for which such return is made. See Utah Code 59-7-101
  • Taxpayer: means any corporation subject to the tax imposed by this chapter. See Utah Code 59-7-101
  • United States: includes the 50 states and the District of Columbia. See Utah Code 59-7-101
  • Utah net loss: means the current year Utah taxable income before Utah net loss deduction, if determined to be less than zero. See Utah Code 59-7-101
  • Utah taxable income: includes income from tangible or intangible property located or having situs in this state, regardless of whether carried on in intrastate, interstate, or foreign commerce. See Utah Code 59-7-101
  • Writing: includes :
         (48)(a) printing;
         (48)(b) handwriting; and
         (48)(c) information stored in an electronic or other medium if the information is retrievable in a perceivable format. See Utah Code 68-3-12.5