Section R357-6-5 - Available Tax Credits(1) An applicant may seek one of two types of tax credits, drawn from funds expressly set aside by the Legislature:(a) a refundable tax credit for generating state tax revenue; or(b) a non-refundable tax credit for investment in certain life sciences establishments.(2) Eligibility shall be determined by: (a) statutory requirements; and(b) the criteria listed in R357-6-4(2).Utah Admin. Code R357-6-5