Utah Code 59-7-614. Renewable energy systems tax credits — Definitions — Certification — Rulemaking authority
Current as of: 2023 | Check for updates
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59-7-614. Renewable energy systems tax credits — Definitions — Certification — Rulemaking authority.
(1) | As used in this section:
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(2) | A taxpayer may claim an energy system tax credit as provided in this section against a tax due under this chapter for a taxable year. |
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(9) | In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to address the certification of a tax credit under this section. |
(10) | A tax credit under this section is in addition to any tax credits provided under the laws or rules and regulations of the United States. |
(11) | A taxpayer may not claim or carry forward a tax credit described in this section in a taxable year during which the taxpayer claims or carries forward a tax credit under Section 59-7-614.7. |
Amended by Chapter 482, 2023 General Session