Utah Code § 59-10-510
Return of electing small business corporation
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
Cite this
- Citation
- Utah Code § 59-10-510, Return of electing small business corporation, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344936
- Permanent ID
ys:prov:2344936@1- SHA-256
542bc485930c728daca75d5f0a0724f520d6d98f3d85db9a41af9cae1ec8304e
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
An electing small business corporation, as defined in Section 1362, Internal Revenue Code, shall make a return for each taxable year, stating specifically:
(1) the items of the electing small business corporation's gross income and the deductions allowable by Subtitle A, Internal Revenue Code;
(2) the names and addresses of all persons owning stock in the electing small business corporation at any time during the taxable year;
(3) the number of shares of stock owned by each shareholder at all times during the taxable year to each shareholder;
(4) the date of each distribution to a shareholder; and
(5) other information as the commission may prescribe by:
(a) form; or
(b) administrative rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.