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Get UT Publication 17 2018-2024

Absence: The person with sole responsibility to file the return was out of state due to circumstances beyond his or her control. E. Disaster Relief: A federal or state-declared disaster or natural disaster, such as fire or accident, destroyed records or disrupted business. Federal relief guidelines must be followed for a federally-declared disaster. For other disasters, you must show the matter was corrected in a reasonable time, given the circumstances. F. Reliance on Erroneous Tax Commission.

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