GroundRules
Utah Code § 59-7-902: Definitions.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-7 Corporate Franchise and Income Taxes
- Part 59-7-9 Tax Credit Administration Act
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.
Collected 2026-09-03T11:34:33Z. Source file · JSON