Utah Administrative Code
Topic - Tax Commission
Title R865 - Auditing
Rule R865-9I - Income Tax
- Section R865-9I-2 - Determination of Utah Resident Individual Status Pursuant to Utah Code Ann. Section 59-10-136
- Section R865-9I-3 - Credit for Income Tax Paid by an Individual to Another State Pursuant to Utah Code Ann. Section 59-10-1003
- Section R865-9I-6 - Returns by Husband and Wife When One is a Resident and the Other is a Nonresident Pursuant to Utah Code Ann. Section 59-10-119
- Section R865-9I-7 - Change of Status As Resident or Nonresident Pursuant to Utah Code Ann. Section 59-10- 120
- Section R865-9I-8 - Proration When Two Returns Are Required Pursuant to Utah Code Ann. Section 59-10- 121
- Section R865-9I-9 - Taxable Year Pursuant to Utah Code Ann. Section 59-10-122
- Section R865-9I-10 - Adjustments Between Taxable Years After Change in Accounting Methods Pursuant to Utah Code Ann. Section 59-10-124
- Section R865-9I-13 - Pass-Through Entity Withholding Pursuant to Utah Code Ann. Sections 59-10-116, 59-10- 117, 59-10-118, 59-10-1403.2, and 59-10-1405
- Section R865-9I-14 - Requirement of Withholding Pursuant to Utah Code Ann. Sections 59-10-401, 59-10-402, and 59-10-403
- Section R865-9I-15 - Employees Incurring No Income Tax Liability Pursuant to Utah Code Ann. Section 59- 10-403
- Section R865-9I-16 - Collection and Payment of Withholding Pursuant to Utah Code Ann. Section 59-10- 406
- Section R865-9I-17 - Time for Filing Withholding Tax Returns and Payment of Withholding Taxes Pursuant to Utah Code Ann. Sections 59-10-406 and 59-10-407
- Section R865-9I-18 - Taxpayer Records, Statements, and Special Returns Pursuant to Utah Code Ann. Section 59-1-1406
- Section R865-9I-19 - Returns By Husband and Wife Pursuant to Utah Code Ann. Section 59-10-503
- Section R865-9I-20 - Returns Made By Fiduciaries and Receivers Pursuant to Utah Code Ann. Section 59-10- 504
- Section R865-9I-21 - Return By Partnership Pursuant to Utah Code Ann. Sections 59-10-507 and 59-10- 514
- Section R865-9I-22 - Signing of Returns and Other Documents Pursuant to Utah Code Ann. Section 59-10- 512
- Section R865-9I-23 - Extension of Time to File Returns Pursuant to Utah Code Ann. Section 59-10- 516
- Section R865-9I-24 - Timely Mailing Treated As Timely Filing Pursuant to Utah Code Ann. Section 59-10- 517
- Section R865-9I-30 - Limitations on Assessment and Collection Pursuant to Utah Code Ann. Section 59-10- 536
- Section R865-9I-33 - Reporting Miscellaneous Income Pursuant to Utah Code Ann. Section 59-10- 501
- Section R865-9I-34 - Property Tax Relief For Individuals Pursuant to Utah Code Ann. Sections 59-2-1201 through 59-2-1220
- Section R865-9I-37 - Enterprise Zone Individual Income Tax Credits Pursuant to Utah Code Ann. Sections 63M-1-401 through 63M-1-414 (Repealed)
- Section R865-9I-41 - Historic Preservation Tax Credits Pursuant to Utah Code Ann. Section 59-10- 1006
- Section R865-9I-42 - Order of Credits Applied Against Utah Individual Income Tax Due Pursuant to Utah Code Ann. Sections 59-6-102, 59-13-202, and 59-13-301, and Title 59, Chapter 10, and Title 63M, Chapter 1
- Section R865-9I-44 - Mandatory Withholding of Income for Nonresident Professional Athletes Pursuant to Utah Code Ann. Sections 59-10-116, 59-10-117, and 59-10-118
- Section R865-9I-46 - Medical Savings Account Administration Pursuant to Utah Code Ann. Sections 31A-32a- 106, 59-10-114, and 59-10-1021
- Section R865-9I-47 - Withholding and Payment of Income Tax for Members of the Armed Services Receiving Combat Pay Pursuant to Utah Code Ann. Sections 59-10-408 and 59-10-522
- Section R865-9I-49 - Higher Education Savings Incentive Program Administration Pursuant to Utah Code Ann. Sections 53B-8a-112, 59-10-114, and 59-10-1017
- Section R865-9I-50 - Addition to Adjusted Gross Income for Interest Earned on Bonds, Notes, and Other Evidences of Indebtedness Pursuant to Utah Code Ann. Section 59-10-114
- Section R865-9I-51 - Withholding Tax License Pursuant to Utah Code Ann. Section 59-10-405.5
- Section R865-9I-52 - Credit For Health Benefit Plan Insurance Pursuant to Utah Code Ann. Section 59-10- 1023
- Section R865-9I-53 - Disclosure of Reportable Transactions and Material Advisor List Pursuant to Utah Code Ann. Sections 59-1-1301 through 59-1-1309
- Section R865-9I-54 - Renewable Energy Credit Amount Pursuant to Utah Code Ann. Sections 59-10-1014 and 59-10-1106 (Repealed)
- Section R865-9I-55 - Qualified Subchapter S Subsidiaries Pursuant to Utah Code Ann. Section 59-10- 1403
Current through Bulletin 2024-06, March 15, 2024
Authorizing, and
Implemented or Interpreted Law
31A-32A-106;
53B-8a-112;
59-1-1301
through
59-1-1309;
59-2-1201 through
59-2-1220;
59-6-102;
59-7-3; 59-10;
59-10-103;
59-10-108 through
59-10-122;
59-10-108.5;
59-10-114;
59-10-124;
59-10-127; 59-10- 128; 59-10-129; 59-10-130;
59-10-207;
59-10-210;
59-10-303; 59-10- 401 through
59-10-403;
59-10-405.5;
59-10-406
through
59-10-408;
59-10-501;
59-10-503;
59-10-504;
59-10-507;
59-10-512;
58-10-514;
59-10-516;
59-10-517;
59-10-522;
59-10-533;
59-10-536;
59-10-602; 59-10-603;
59-10-1003;
59-10-1006;
59-10-1014;
59-10-1017;
59-10- 1021;
59-10-1023;
59-10-1106;
59-10-1403;
59-10-1403.2;
59-10- 1405;
59-13-202;
59-13-301;
59-13-302;
63M-1;
63N-2-201
through
63N-2-215
11/9/2021
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