Utah Code > Title 59 > Chapter 7 > Part 9 – Tax Credit Administration Act

Current as of: 2023 | Check for updates | Other versions


§ 59-7-901	Title
§ 59-7-902	Definitions
§ 59-7-903	Removal of tax credit from tax return — Prohibition on claiming a tax credit — Commission publishing requirements

Terms Used In Utah Code > Title 59 > Chapter 7 > Part 9 - Tax Credit Administration Act

Income: includes losses. See Utah Code 59-7-101
Person: means :Utah Code 68-3-12.5
return: includes a combined report. See Utah Code 59-7-101
Tax credit: means a nonrefundable tax credit listed on a tax return. See Utah Code 59-7-902

Tax return: means :

(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

taxable year: includes the period for which such return is made. See Utah Code 59-7-101