GroundRules
Utah Code § 63N-2-804: Person may not claim or pass through a tax credit without tax credit certificate.
Where this section sits in the code
- Title 63N Economic Opportunity Act
- Chapter 63N-2 Tax Credit Incentives for Economic Development
- Part 63N-2-8 Technology and Life Science Economic Development Act
A person may not claim or pass through a tax credit unless the person has received a tax credit certificate from the office for the taxable year for which the person claims or passes through the tax credit.
Collected 2026-09-03T11:34:34Z. Source file · JSON