{"data":{"id":"us-ut/utah-code-59-10-552","jurisdiction":"us-ut","citation":"Utah Code § 59-10-552","heading":"Carry forward of expired or repealed tax credit.","body":"(1) Except as provided in Subsection (2), when a nonrefundable individual income tax credit, under Part 10, Nonrefundable Tax Credit Act, expires or is repealed, the commission shall allow a claimant, estate, or trust to carry forward any amount of the tax credit that remains for the period of time described in the tax credit for the taxable year in which the claimant, estate, or trust first claimed the tax credit.\n(2) Subsection (1) does not apply to a tax credit described in Subsection 59-10-1010(2)(c)(iv).","path":["Title 59 Revenue and Taxation","Chapter 59-10 Individual Income Tax Act","Part 59-10-5 Procedure and Administration"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter10/59-10-S552.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"a9c273aecdba0b7f12a749b6260dbc9ef7da72b1da76ff68c88cc3d7130aa0f5","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-546","next":"us-ut/utah-code-59-10-1002"},"notice":"GroundRules: Original legal text. Not legal advice."}