Section 59-10-507 - Return by a pass-through entity(1) As used in this section, "taxable year" means a year or other time period that would be a taxable year of a pass-through entity if the pass-through entity were subject to taxation under this chapter.(2) A pass-through entity having any income derived from or connected with Utah sources shall make a return for the taxable year in accordance with Section 59-10-514.Amended by Chapter 367, 2021 General Session ,§ 24, eff. 5/5/2021.Amended by Chapter 87, 2016 General Session ,§ 2, eff. 5/10/2016, op. 1/1/2016.Amended by Chapter 312, 2009 General Session