Utah Code § 59-7-902

Current through the 2024 Fourth Special Session

Section 59-7-902 - Definitions

As used in this part:

(1) "Tax credit" means a nonrefundable tax credit listed on a tax return.

(2) "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.

Utah Code § 59-7-902

Added by Chapter 315, 2014 General Session ,§ 9, eff. 1/1/2015.