Utah Admin. Code R865-9I - Income Tax

  1. § R865-9I-2 - Determination of Utah Resident Individual Status Pursuant to Utah Code Ann. Section 59-10-136
  2. § R865-9I-3 - Credit for Income Tax Paid by an Individual to Another State Pursuant to Utah Code Ann. Section 59-10-1003
  3. § 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
  4. § R865-9I-7 - Change of Status As Resident or Nonresident Pursuant to Utah Code Ann. Section 59-10- 120
  5. § R865-9I-8 - Proration When Two Returns Are Required Pursuant to Utah Code Ann. Section 59-10- 121
  6. § R865-9I-9 - Taxable Year Pursuant to Utah Code Ann. Section 59-10-122
  7. § R865-9I-10 - Adjustments Between Taxable Years After Change in Accounting Methods Pursuant to Utah Code Ann. Section 59-10-124
  8. § 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
  9. § R865-9I-14 - Requirement of Withholding Pursuant to Utah Code Ann. Sections 59-10-401, 59-10-402, and 59-10-403
  10. § R865-9I-15 - Employees Incurring No Income Tax Liability Pursuant to Utah Code Ann. Section 59- 10-403
  11. § R865-9I-16 - Collection and Payment of Withholding Pursuant to Utah Code Ann. Section 59-10- 406
  12. § 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
  13. § R865-9I-18 - Taxpayer Records, Statements, and Special Returns Pursuant to Utah Code Ann. Section 59-1-1406
  14. § R865-9I-19 - Returns By Husband and Wife Pursuant to Utah Code Ann. Section 59-10-503
  15. § R865-9I-20 - Returns Made By Fiduciaries and Receivers Pursuant to Utah Code Ann. Section 59-10- 504
  16. § R865-9I-21 - Return By Partnership Pursuant to Utah Code Ann. Sections 59-10-507 and 59-10- 514
  17. § R865-9I-22 - Signing of Returns and Other Documents Pursuant to Utah Code Ann. Section 59-10- 512
  18. § R865-9I-23 - Extension of Time to File Returns Pursuant to Utah Code Ann. Section 59-10- 516
  19. § R865-9I-24 - Timely Mailing Treated As Timely Filing Pursuant to Utah Code Ann. Section 59-10- 517
  20. § R865-9I-30 - Limitations on Assessment and Collection Pursuant to Utah Code Ann. Section 59-10- 536
  21. § R865-9I-33 - Reporting Miscellaneous Income Pursuant to Utah Code Ann. Section 59-10- 501
  22. § R865-9I-34 - Property Tax Relief For Individuals Pursuant to Utah Code Ann. Sections 59-2-1201 through 59-2-1220
  23. § R865-9I-37 - Enterprise Zone Individual Income Tax Credits Pursuant to Utah Code Ann. Sections 63M-1-401 through 63M-1-414 (Repealed)
  24. § R865-9I-41 - Historic Preservation Tax Credits Pursuant to Utah Code Ann. Section 59-10- 1006
  25. § 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
  26. § 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
  27. § R865-9I-46 - Medical Savings Account Administration Pursuant to Utah Code Ann. Sections 31A-32a- 106, 59-10-114, and 59-10-1021
  28. § 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
  29. § 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
  30. § 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
  31. § R865-9I-51 - Withholding Tax License Pursuant to Utah Code Ann. Section 59-10-405.5
  32. § R865-9I-52 - Credit For Health Benefit Plan Insurance Pursuant to Utah Code Ann. Section 59-10- 1023
  33. § R865-9I-53 - Disclosure of Reportable Transactions and Material Advisor List Pursuant to Utah Code Ann. Sections 59-1-1301 through 59-1-1309
  34. § R865-9I-54 - Renewable Energy Credit Amount Pursuant to Utah Code Ann. Sections 59-10-1014 and 59-10-1106 (Repealed)
  35. § R865-9I-55 - Qualified Subchapter S Subsidiaries Pursuant to Utah Code Ann. Section 59-10- 1403

Notes

Utah Admin. Code R865-9I
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
2/21/2013 7/14/2016 7/27/2017 11/13/2018 8/22/2019 4/9/2020
11/9/2021

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