Part
Refundable Tax Credit Act
Title 59 — Revenue and Taxation §§ 59-10-1102–59-10-1114
- Utah Code § 59-10-1102— Definitions
- Utah Code § 59-10-1102.1— Apportionment of tax credit
- Utah Code § 59-10-1102.2— Removal 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
- Utah Code § 59-10-1103— Tax credit for pass-through entity taxpayer
- Utah Code § 59-10-1105— Tax credit for hand tools used in farming operations -- Procedures for refund -- Transfers from General Fund to Income Tax Fund -- Rulemaking authority
- Utah Code § 59-10-1106— Refundable clean energy systems tax credits -- Definitions -- Certification -- Rulemaking authority
- Utah Code § 59-10-1107— Refundable economic development tax credit
- Utah Code § 59-10-1108— Refundable motion picture tax credit
- Utah Code § 59-10-1111— Refundable tax credit for psychiatrists, psychiatric mental health nurse practitioners, and volunteer retired psychiatrists
- Utah Code § 59-10-1113— Refundable tax credit for nonrenewable hydrogen production system
- Utah Code § 59-10-1114— Refundable adoption expense tax credit