Utah Code § 59-1-1802
Reporting by payment settlement entity
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
Cite this
- Citation
- Utah Code § 59-1-1802, Reporting by payment settlement entity, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344389
- Permanent ID
ys:prov:2344389@1- SHA-256
601f3eee39b69f769579f16222a367287b8e660d086087aadea3895c5f7b92cf
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
A payment settlement entity that is required to file a return in accordance with 26 U.S.C. Sec. 6050W shall file a return containing the same information with the commission for each participating payee with an address in Utah:
(1) electronically;
(2) in a format approved by the commission; and
(3) within 30 days after the day on which the payment settlement entity is required to file a return with the Internal Revenue Service.