Section 59-10-1103 - Tax credit for pass-through entity taxpayer(1) As used in this section: (a) "Pass-through entity" means the same as that term is defined in Section 59-10-1402.(b) "Pass-through entity taxpayer" means the same as that term is defined in Section 59-10-1402.(2) A pass-through entity taxpayer may claim a refundable tax credit against the tax otherwise due under this chapter if that pass-through entity taxpayer is a: (3) The tax credit described in Subsection (2) is equal to the amount paid or withheld by the pass-through entity on behalf of the pass-through entity taxpayer described in Subsection (2) in accordance with Section 59-10-1403.2, other than a tax described in Subsection 59-10-1403.2(2).(4) A pass-through entity taxpayer may not claim a tax credit under this section for an amount for which the pass-through entity taxpayer claims a tax credit under Section 59-7-614.4.Amended by Chapter 238, 2022 General Session ,§ 5, eff. 3/23/2022, with retrospective operation for a taxable year beginning on or after January 1, 2022.Amended by Chapter 312, 2009 General Session.