Utah Code 59-7-902. Definitions
Current as of: 2023 | Check for updates
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59-7-902. Definitions.
As used in this part:
As used in this part:
| (1) | “Tax credit” means a nonrefundable tax credit listed on a tax return. |
| (a) | a corporate return as defined in Section 59-7-101 filed in accordance with this chapter; or |
| (b) | a tax return filed in accordance with Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act. See Utah Code 59-7-902 | ||||
| (2) | “Tax return” means:
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Enacted by Chapter 315, 2014 General Session