Statutes, codes, and regulations
Utah Code
Title 63N - ECONOMIC OPPORTUNITY ACTChapter 2 - TAX CREDIT INCENTIVES FOR ECONOMIC DEVELOPMENT
Part 8 - TECHNOLOGY AND LIFE SCIENCE ECONOMIC DEVELOPMENT ACT
Section 63N-2-804 - Person may not claim or pass through a tax credit without tax credit certificate

Utah Code § 63N-2-804

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Current through the 2024 Fourth Special Session
Section 63N-2-804 - Person may not claim or pass through a tax credit without tax credit certificate

A person may not claim or pass through a tax credit unless the person has received a tax credit certificate from the office for the taxable year for which the person claims or passes through the tax credit.

Utah Code § 63N-2-804

Renumbered from § 63M-1-2904 by Chapter 283, 2015 General Session ,§ 139, eff. 5/12/2015.
Enacted by Chapter 306, 2011 General Session