Statutes, codes, and regulations
Utah Code
Title 59 - REVENUE AND TAXATIONChapter 10 - INDIVIDUAL INCOME TAX ACT
Part 1 - DETERMINATION AND REPORTING OF TAX LIABILITY AND INFORMATION
Section 59-10-110 - Disallowance of federal tax credits

Utah Code § 59-10-110

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Current through the 2024 Fourth Special Session
Section 59-10-110 - Disallowance of federal tax credits

A credit applied directly to the income tax calculated for federal income tax purposes in accordance with the Internal Revenue Code may not be applied in calculating the tax due under this chapter.

Utah Code § 59-10-110

Amended by Chapter 389, 2008 General Session.