Statutes, codes, and regulations
Utah Code
Title 63N - ECONOMIC OPPORTUNITY ACTChapter 2 - TAX CREDIT INCENTIVES FOR ECONOMIC DEVELOPMENT
Part 2 - ENTERPRISE ZONE ACT
Section 63N-2-211 - Disqualifying transfers

Utah Code § 63N-2-211

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Current through the 2024 Third Special Session
Section 63N-2-211 - Disqualifying transfers

Except in a county of the first or second class, tax incentives provided by this part are not available to a business entity that closes or permanently curtails operations in another part of the state in connection with a transfer of any part of its business operations to an enterprise zone, if the closure or permanent curtailment is reasonably expected to diminish employment in that part of the state.

Utah Code § 63N-2-211

Amended by Chapter 11, 2016 General Session ,§ 7, eff. 3/1/2016, op. 1/1/2016.
Renumbered from § 63M-1-411 by Chapter 283, 2015 General Session ,§ 84, eff. 5/12/2015.
Renumbered and Amended by Chapter 382, 2008 General Session

Affected by 63I-1-263 on 7/1/2018