1. (1)(a) "Psychiatrist" under Subsection 58-1-111(1)(d), includes a licensed physician who is board eligible or board certified for a psychiatry specialization recognized by the American Board of Medical Specialties (ABMS) or the American Osteopathic Association's Bureau of Osteopathic Specialists (BOS); and

   1. (b) "previously or currently board certified in psychiatry" in Subsection 58-1-111(1)(f)(ii)(B) means board certified for a psychiatry specialization recognized by the American Board of Medical Specialties (ABMS) or the American Osteopathic Association's Bureau of Osteopathic Specialists (BOS).

2. (2) An applicant for a tax credit certificate under Section 58-1-111 shall provide to the Division:

   1. (a) the original application made available on the Division's website, containing the signed attestation of compliance; and
   2. (b) additional documentation that may be required by the Division to verify the applicant's representations made in the application.

KEY: licensing, supervision, evidentiary restrictions

Date of Last Change: December 24, 2024

Notice of Continuation: November 2, 2021

Authorizing, and Implemented or Interpreted Law: 58-1-106(1)(a); 58-1-308; 58-1-501(2)