Utah Code Ann. tit. 59, ch. 10, pt. 11 – Refundable Tax Credit Act | Midpage

Collections
Utah Code

Part 11

Utah Code Ann. tit. 59, ch. 10, pt. 11

Refundable Tax Credit Act

59-10-1102Definitions.59-10-1102.1Apportionment of tax credit.59-10-1102.2Removal of tax credit from tax return and prohibition on claiming a tax credit -- Conditions for removal and prohibition on claiming a tax credit -- Commission publishing requirements.59-10-1103Tax credit for pass-through entity taxpayer.59-10-1105Tax credit for hand tools used in farming operations -- Procedures for refund -- Transfers from General Fund to Income Tax Fund -- Rulemaking authority.59-10-1106Refundable clean energy systems tax credits -- Definitions -- Certification -- Rulemaking authority.59-10-1107Refundable economic development tax credit.59-10-1108Refundable motion picture tax credit.59-10-1111Refundable tax credit for psychiatrists, psychiatric mental health nurse practitioners, and volunteer retired psychiatrists.59-10-1113Refundable tax credit for nonrenewable hydrogen production system.59-10-1114Refundable adoption expense tax credit.